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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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375 Bibliography AARON, H. J., and J. SLEMROD. 2003. The Crisis in Tax Administration. Washington: Brookings Institution Press. ACKERT, L. F., A. B. GILLETTE, J. MARTINEZ-VASQUEZ, and M. RIDER. 2007. “Voting on Tax Policy Design. A Test of the Selfish versus Social Preferences Hypotheses.” Public Finance Review 35 (2): 263-284. AHMAD, E., and G. BROSIO (ed.). 2006. Handbook of Fiscal Federalism. Northampton: Edward Elgar Publishing. AHMED, E., and V. BRAITHWAITE. 2005. “Understanding Small Business Taxpayers.” International Small Business Journal 35 (5): 539-568. AIDT, T. S., and P. S. JENSEN. 2009. “Tax Structure, Size of Government, and the Extension of the Voting Franchise in Western Europe.” International Tax Public and Finance 16: 362-394. ALARCON GARCIA, G., A. MARTINEZ SERRANO, and E. QUINONES VIDAL. 2007. “La conciencia fiscal en Espaňa.” Diritto E Pratica Tributaria Internazionale 4 (2): 491-507. ALBERT, M. 1991. Capitalisme contre capitalisme. Paris: Le Seuil. ALLAIS, M. 1989. L’impôt sur le capital. Paris: Hermann. ALLINGHAM, M. G., and A. SANDMO. 1972. “Income Tax Evasion: A Theoretical Analysis.” Journal of Public Economics 1 (3-4): 323-338. ALM, J., and J. L. GOMEZ. 2008. “Social Capital and Tax Morale in Spain.” Economic Analysis and Policy 38 (1): 73-87. ALM, J., J. MARTINEZ-VAZQUEZ, and A. TORGLER. 2005. “Russian Attitudes toward Paying Taxes, Before, During, and After the Transition.” International Studies Program, Working Paper: Georgia State University. ALM, J., G. H. McCLELLAND, and W. D. SCHULZE. 1999. “Changing the Social Norm of Tax Compliance by Voting.” International Review of Social Sciences 52 (2)...

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