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  3. The New Fiscal Sociology
  • Cited by 178
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    • Publisher:
      Cambridge University Press
      Publication date:
      13 January 2010
      13 July 2009
      ISBN:
      9780511627071
      9780521494274
      9780521738392
      DOI:
      https://doi.org/10.1017/CBO9780511627071
      Dimensions:
      (228 x 152 mm)
      Weight & Pages:
      0.65kg, 328 Pages
      Dimensions:
      (228 x 152 mm)
      Weight & Pages:
      0.44kg, 328 Pages
      • Subjects:
      Law, Taxation Law
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    • Selected: Digital
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    Subjects:
    Law, Taxation Law
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    Book description

    The New Fiscal Sociology: Taxation in Comparative and Historical Perspective demonstrates that the study of taxation can illuminate fundamental dynamics of modern societies. The sixteen essays in this collection offer a state-of-the-art survey of the new fiscal sociology that is emerging at the intersection of sociology, history, political science, and law. The contributors include some of the foremost comparative historical scholars in these disciplines and others. They approach the institution of taxation as a window onto the changing social contract. Their chapters address the social and historical sources of tax policy, the problem of how taxes persist, and the social and cultural consequences of taxation. They trace fundamental connections between tax institutions and macrohistorical phenomena - wars, shifting racial boundaries, religious traditions, gender regimes, labor systems, and more.

    Reviews

    "The New Fiscal Sociology presents a fantastic collection of essays written and edited by a group of first-rate scholars. The essays explore taxation from a range of perspectives including history, economics, political science, law, and sociology and in doing provide readers with a fascinating account of the development of the tax laws and their implication for modern society. The collection is truly a "must-read" for scholars, graduate students, and others interested in fiscal matters."
    --Nancy Staudt, Professor of Law, Class of 1940 Research Professor of Law, Northwestern University School of Law

    "Writings on an emerging cross-disciplinary field that examines such issues as the social bases and impact of taxation...."
    --The Chronicle of Higher Education

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