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Essentials of Fiscal Sociology

Conception of an Encyclopedia


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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The Effect Of Social Structure Change On The Formation Of National Fiscal Deficit: The Case Of Taiwan Chia-Jen Chang / Tai-Lung Chou


Abstract According to the statistic figures of debts in which as far as either balance per year or accumulated unpaid debts are concerned, the fiscal conditions of government at every level in Taiwan are seri- ously worsening. Currently the actions government takes to address the fiscal deficit include increas- ing revenues and decreasing expenditures, privatization, deregulation, and limiting the issuance of government bonds and the debt ceiling, macro budgeting, entrepreneurial budgeting, etc. Despite all the efforts, the fiscal deficit seems not to slow down and keeps rising. Fiscal sociology to the fiscal problem basically considers the whole society is an organic society and public finance is only part of the whole society, and they both exercise class (group) analysis to investigate the fiscal problem. In this kind of methodology, fiscal sociology considers fiscal deficit is just a syndrome. That is, the conflicts of economic benefits, no matter coming from social, produc- tion or environmental problems, will all result in the fiscal deficit, which means it is economical, political and social crisis that hides behind fiscal deficits. On the economical conflicts of classes (groups), we may use element of production or professional hierarchy as the differential criteria for fiscal interest groups. After realizing the perspective of fiscal sociology on fiscal deficit, when we face Taiwan’s fiscal deficit in the post industrial society, we may understand the forming basis for fiscal deficit by inves- tigating the change of the basic lifestyle in Taiwan society and the transition of social organizational structure. Therefore,...

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