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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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Backhaus, Jürgen Universität Erfurt, Krupp-Stiftungsprofessur für Finanzwissenschaft und Finanz- soziologie Postfach 900 221 (Nordhäuser Str. 63) 99105 Erfurt Tel: +49(0)361/737-4551 juergen.backhaus@uni-erfurt.de Bharti, Nalin, Assistant Professor (Economics), Department of Humanities and Social Sciences Indian Institute of Technology Patna nalinbharti@gmail.com nalinbharti@iitp.ac.in Ph. +91-0612-2552017 Fax: +91-0612-2277384/383 Boguslavski, Vladimir Alexey Arkhipov, PhD (Rostov State University) Omvladimir@yahoo.com Chang, Chia-Jen Assistant Professor, Department of Public Affairs and Civic Education, National Changhua University of education, Taiwan cjcj1862@cc.ncue.edu.tw cjcj1862@gmail.com Chou, Tai-Lung Associate Professor, Department of Accounting and Information, Overseas Chinese University, Taiwan jtl@ocu.edu.tw 472 Da Empoli, Domenico University of Rome Dipartimento di Teoria Economica e Metodi Quantitativi per le Scelte Politiche. Facoltà di Scienze Politiche, Università di Roma “La Sapienza”, Piazzale Aldo Moro, 5. 00185 Roma, Italy d.daempoli@dte.uniroma1.it Ebner, Alexander Goethe-Universität Frankfurt am Main Institut für Gesellschafts- und Politikanalyse Robert-Mayer-Straße 1 (Postfach 92) D-60054 Frankfurt am Main Telefon: +49 69 798 – 28388 a.ebner@soz.uni-frankfurt.de Eusepi, Giuseppe Sapienza University of Rome Department of Law and Economics of Productive Activities Via del Castro Laurenziano, 9 00161 Roma, Italy Giuseppe.Eusepi@uniroma1.it phone: +39-06-49766955 fax: +39-06-49766281 web-site: http://w3.uniroma1.it/ecspc/ Fedeli, Silvia Professor of Public Finance Sapienza – Universita’ di Roma Department of Economics and Law Via del Castro Laurenziano, 9 00161 Roma, Italy silvia.fedeli@uniroma1.it Forte, Francesco Emeritus Professor of Public Finance Sapienza – Universita’ di Roma Department of Economics and Law Via del Castro Laurenziano, 9 472 Da Empoli, Domenico University of Rome Dipartimento di Teoria...

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