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Taxation, the State and Society

The Fiscal Sociology of Interventionist Democracy

Series:

Marc Leroy

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.

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List of Tables, Boxes and Figures ....................................................... 11 Introduction ......................................................................................... 13 1. The Importance of Multidisciplinary Fiscal Sociology .............. 13 2. The Fiscal State and Interventionist Democracy ........................ 17 CHAPTER 1 Tocqueville Pioneer of Fiscal Sociology ............................................. 25 1. Tocqueville and the Expenditures of Democracy ....................... 27 2. Finance, Centralization and Revolution ...................................... 34 CHAPTER 2 The Founders of Fiscal Sociology ....................................................... 51 1. The Austrian Founders ................................................................ 52 2. Pareto’s Fiscal Sociology ............................................................ 64 3. The Italian School (stricto sensu) ............................................... 75 CHAPTER 3 Fiscal Sociology as a Social Science .................................................... 87 1. The Factors of Institutional Recognition .................................... 87 2. Fiscal Sociology Viewed as a Social Science ............................. 98 3. The Relation of Fiscal Sociology to other Disciplines ............. 104 CHAPTER 4 The Political Logic of the Evolution of the Tax State ..................... 111 1. The Tax Genesis of the Modern State in Western Europe .................................................................... 112 2. The Modern Tax State in the History of Ideas (An Outline) .............................................................................. 123 3. Typological Approach of the Tax State .................................... 133 8 CHAPTER 5 The Public Finance System ............................................................... 141 1. The Systemic Analysis of Tax Revenue..................................... 142 2. Public Revenue and Expenditure in the OECD .......................... 153 3. The Case of Developing Countries ............................................ 160 CHAPTER 6 The Elemental Factors of Fiscal Policy ............................................ 171 1. The Influence of Ideas ................................................................ 172 2. The Institutional Shaping ........................................................... 182 3. Socio-economic Groups ............................................................. 194 4. The Left-Right Division ............................................................. 197 CHAPTER 7 Obstacles to Fiscal Democracy ......................................................... 203 1. Against the Determinism of Contextual Factors ........................ 204 2. The Distorted Configuration of Fiscal Public Action................. 217 CHAPTER 8 Bureaucratic Regulation ................................................................... 227 1. Fiscal Bureaucracy in France ..................................................... 228 2....

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