Taxation, the state, and society
Subtitle: the fiscal sociology of interventionist democracy
By: Marc Leroy
Series: Public action -- no. 7
Publisher: Peter Lang
Published: 2011
Place of publication: Bruxelles; New York
Language: eng
ISBN-13: 9789052016979
Subjects: Social aspects; Taxation; Public Finance; Fiscal policy
Notes: Includes bibliographical references.
Table of contents: title: The importance of multidisciplinary fiscal sociology; title: The fiscal state and interventionist democracy; title: Tocqueville pioneer of fiscal sociology; title: Tocqueville and the expenditures of democracy; title: Finance, centralization, and revolution; title: The founders of fiscal sociology; title: The Austrian founders; title: Pareto's fiscal sociology; title: The Italian school (strictu sensu); title: Fiscal sociology as a social science; title: The factors of institutional recognition; title: Fiscal sociology viewed as a social science; title: The relation of fiscal sociology to other disciplines; title: The political logic of the evolution of the tax state; title: The tax genesis of the modern state in Western Europe; title: The modern tax state in the history of ideas (an outline); title: Typological approach of the tax state; title: The public finance system; title: The systemic analysis of tax revenue; title: Public revenue and expenditure in the OECD; title: The case of developing countries; title: The elemental factors of fiscal policy; title: The influence of ideas; title: The institutional shaping; title: Socio-economic groups; title: The left-right division; title: Obstacles to fiscal democracy; title: Against the determinism of contectual factors; title: The distorted configuration of fiscal public action; title: Bureaucratic regulation; title: Fiscal bureaucracy in France; title: The organization of tax control; title: The individual's logic in the face of taxes; title: The factors involved in tax revolts; title: The concrete rationality of taxpayer; title: The citizen's contribution-tax; title: Fiscal deviance becoming commonplace; title: The phenomenon of fiscal deviance; title: The deviation of fiscal state regulation; title: The destabilization of the functions of the interventionist tax state; title: The financial function; title: The economic function; title: The social function; title: The ecological territorial function; title: The political function; title: Globalization, Europe, and taxation; title: Durkheim's model of economic anomie; title: Neo-liberal globalization of the economy; title: The insufficiencies of the European response.