The Fiscal Sociology of Interventionist Democracy
CHAPTER 3 Fiscal Sociology as a Social Science 87
87 CHAPTER 3 Fiscal Sociology as a Social Science Fiscal sociology was created by the reflection of Goldscheid and Schumpeter on the financial crisis of the State and by the establishment of an Italian school of thought interested in the means of the elite in power. After this founding period, fiscal sociology had an irregular development according to the period and the country. The factors ex- plaining the institutional recognition of an academic discipline are numerous, as is illustrated by the case of the establishment of fiscal sociology in France. The scientific market of the demand and supply of this knowledge depends on the ability of the administration and of every society to go beyond the technicity of this field dominated by jurists and economists. The longitudinal approach shows the relation between fiscal sociology and the interventionist State. The epistemological process tries to set forth theoretically the levels of analysis of the problems within a general socio-political theory. It aims to establish a hybrid social science whose definition is rather large in order to maintain a specific relationship with the variety of disciplines that are interested in its field of research. 1. The Factors of Institutional Recognition The institutional recognition of fiscal sociology has to be considered both in a diachronic and a synchronic way. The longitudinal point of view puts forward the impact of the interventionist State on the histori- cal diffusion of this approach founded at the time of the First World War. The synchronic view is based...
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