TY  - BOOK
AU  - Marc Leroy
PY  - 2011
CY  - Bruxelles, Belgium
PB  - Peter Lang Verlag
SN  - 1783-6077
SN  - 9783035260779
TI  - Taxation, the State and Society
T2  - The Fiscal Sociology of Interventionist Democracy
DO  - 10.3726/978-3-0352-6077-9
UR  - https://www.peterlang.com/document/1044056
N2  - This book investigates the relationship between taxation, the State and society in democracy. Fiscal sociology is a broad social science in terms of its disciplines: law, economics, sociology, political science, management, economics, psychology etc. are mobilized. Fiscal sociology is general because it tackles a wide range of problems: genesis, development and crisis of the State, policy factors (ideas, institutions, division of left and right, lobbying etc.), vote-catching of the ruling elite, resilience of the welfare State, neo-liberal ideology of market efficiency, impact of capitalist globalization, democratic political choices and constraints on the functions of the interventionist State etc. It is empirical in terms of understanding the financing of public action: social division of society by the tax policy, growth of public expenditure, bureaucratic labelling of the tax deviance, budget performance, rationality of taxpayers, complex rules etc. It analyses the incoherence of a societal regulation of globalization: redistribution and inequalities of incomes, tax competition between the States, tax havens, tax planning and relocations of the multinational groups, action of the European Union, the OECD etc. It studies the conditions for a tax citizenbased conception of a democratic social contract.
KW  - The founders of fiscal sociology, The evolution of the tax State, International data on public finance, Obstacles to fiscal democracy, Bureaucratic regulation, Fiscal sociology as a social science, Causes of fiscal policy
LA  - English
ER  -