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Fiscal Sociology at the Centenary: UK Perspectives on Budgeting, Taxation and Austerity

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This book discusses the socio-legal tax state and its relationship to development, inequality and the transnational. 'Fiscal Sociology' commenced in 1918 when Joseph A. Schumpeter examined the links between capitalism and taxation, arguing that fiscal pressures on governments led directly to the development of tax collection, and the burgeoning growth of capitalist economies. ​The identification of taxation as an important component of capitalism has continued to change the way that theoretical sociologists conceptualise tax. This book documents the history of this literature to provide a summary of the topic for scholars seeking a bridge between taxation law and contextual, historical, and anthropological analyses of the development of the state, more generally. Whilst Schumpeter’s insights have been celebrated over the past one hundred years, taxation has slipped from the agenda of many scholarly disciplines, in relation to analyses of poverty, globalisation, and equality. Fiscal Sociology at the Centenary fills this gap. The implications of this literature for taxation law in the United Kingdom, in particular, are considered.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

011

Penerbit

Switzerland : Springer International Publishing., 2019

Deskripsi Fisik

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Bahasa

English

ISBN/ISSN

978-3-030-27496-2

Klasifikasi

011

Tipe Isi

-

Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Finance
Political Science / General
Social Science / Sociology / General
Human rights
Political Science / Public Policy / Social Policy
Social Justice
Public
Business & Economics / Labor / General
Economic sociology
Law / Business & Financial
Law / International
Law / Taxation
Political Science / Human Rights
Political sociology
Social Science / Criminology
Taxation—Law and legislation
Budget -- Great Britain
Criminology
Economics -- Sociological aspects
Fiscal policy -- Great Britain
Taxation -- Great Britain -- Law and legislation
Taxation -- Social aspects

Info Detail Spesifik

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Pernyataan Tanggungjawab

Ann Mumford

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Lampiran Berkas

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