Journal of Evolutionary Economics

, Volume 2, Issue 2, pp 89–113 | Cite as

Schumpeter's crisis of the tax state: An essay in fiscal sociology

  • R. A. Musgrave


Schumpeter'sCrisis of the Tax State and other fiscal writings are summarized. His crisis theory and its relation to his prognosis of capitalist decline is explored, along with Goldscheid's earlier model. Both are found to have underestimated the resilience of the tax state and its ability to sustain expanding budgets. Schumpeter's view of the income tax as appropriate for a minimal state is assessed along with subsequent tax development. His fiscal model is placed in the context of his understanding of sociology as a social science. Some conjectures on his response to the subsequent course of fiscal sociology are added.


Income Social Science Economic Theory International Economic Early Model 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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Copyright information

© Springer-Verlag 1992

Authors and Affiliations

  • R. A. Musgrave
    • 1
  1. 1.Crown CollegeUniversity of CaliforniaSanta CruzUSA

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