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Essentials of Fiscal Sociology

Conception of an Encyclopedia

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Edited By Jürgen G. Backhaus

The issue whether fiscal sociology is ripe for an encyclopedia is the hidden agenda of this project. The authors are international experts from the old and the new world, from Italy to Estonia, the Netherlands to Russia, and of course, the United States. The essays cover both, the history of fiscal sociology and recent and future issues, such as the making of the Estonian constitution, which emphasizes fiscal austerity, and the emerging European constitution.

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Fiscal Sociology: An Innovative Approach Of Citizenship And Democracy Design Bénédicte Le Brun

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Introduction: A Speciality That Opens Perspectives Fiscal sociology stands at the crossing of several disciplines: economic sociology, sociology of the State, anthropology, political science, fiscal law, public law; it is also necessary to take into account some dimensions of regional development, social geography, economics, local economy… This list is quite long and so many points of view can not be synthetized. The pertinence of fiscal sociology is to give some framework to a field wich has been progressively shrouded in a cloud of complexities and autonomy. Economic relations are human relations. If this definition is easy to understand and do not hurt logic, it can be difficult to maintain it in the analysis, so power- ful are the economist speeches. Theses predominant11 speeches tend to impose the now deeply-rooted idea that economy can only be explained by economy. Anthropological and sociological theories do not escape this exclusion from the economic field. The definition of the sociology field has been shrinking as soci- ologists delimit, refine and claim particularities. Yet sociology can not be limited, since all humanity life is social. The potential field of fiscal sociology is very large; its sociogenesis is one of its interesting aspects, in particular ideological sociogenesis (as Max Weber considers ideology2). Fiscal sociology allows to go beyond rather irrelevant disciplinary rifts and also to open the analysis of economic connexions. Fiscality As A Contribution To Collective Action The French tax-system is complex, institutions are financed by various taxes (tax mix) that do not have the...

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