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Fiscal Sociology at the Centenary

UK Perspectives on Budgeting, Taxation and Austerity

  • Ann Mumford

Part of the Palgrave Socio-Legal Studies book series (PSLS)

Table of contents

  1. Front Matter
    Pages i-viii
  2. Ann Mumford
    Pages 1-7
  3. Fiscal Sociology

    1. Front Matter
      Pages 9-9
    2. Ann Mumford
      Pages 11-44
  4. “What Is the Nature of the Tax State? How Did It Come About?” (Schumpeter 1918: 100)

    1. Front Matter
      Pages 45-45
  5. “What Are the Social Processes Which Are Behind the Superficial Facts of the Budget Figures?” (Schumpeter 1918: 100)

  6. Back Matter
    Pages 187-224

About this book

Introduction

This book discusses the socio-legal tax state and its relationship to development, inequality and the transnational. 'Fiscal Sociology' commenced in 1918 when Joseph A. Schumpeter examined the links between capitalism and taxation, arguing that fiscal pressures on governments led directly to the development of tax collection, and the burgeoning growth of capitalist economies. ​The identification of taxation as an important component of capitalism has continued to change the way that theoretical sociologists conceptualise tax. This book documents the history of this literature to provide a summary of the topic for scholars seeking a bridge between taxation law and contextual, historical, and anthropological analyses of the development of the state, more generally. Whilst Schumpeter’s insights have been celebrated over the past one hundred years, taxation has slipped from the agenda of many scholarly disciplines, in relation to analyses of poverty, globalisation, and equality. Fiscal Sociology at the Centenary fills this gap. The implications of this literature for taxation law in the United Kingdom, in particular, are considered. 

Keywords

human rights socio-legal studies law and development development of the state tax law the tax state legal pluralism tax culture socio-economic rights

Authors and affiliations

  • Ann Mumford
    • 1
  1. 1.Dickson Poon School of LawKing’s College LondonLondonUK

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-030-27496-2
  • Copyright Information The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2019
  • Publisher Name Palgrave Macmillan, Cham
  • eBook Packages Law and Criminology
  • Print ISBN 978-3-030-27495-5
  • Online ISBN 978-3-030-27496-2
  • Buy this book on publisher's site