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Fiscal Sociology: What For?

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  • Jurgen Backhaus

Abstract

In discussing the question, Fiscal sociology: What for? we shall first give a short sketch of the history of thought of the field. We will next identify main issues. In discussing the concept of the tax state, we emphasize issues in constitutional public finance. One of the fields in which fiscal sociology has been most important is taxation, and notably income taxation. In citing applications and issues, we identify an entire alphabet of fiscal sociological issues. We conclude by discussing the future of the field in both instruction and research.

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  • Jurgen Backhaus, 2002. "Fiscal Sociology: What For?," American Journal of Economics and Sociology, Wiley Blackwell, vol. 61(1), pages 55-77, January.
    • Handle: RePEc:bla:ajecsc:v:61:y:2002:i:1:p:55-77
    DOI: 10.1111/1536-7150.00151
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    Cited by:

    1. James, Simon, 2010. "Combining the contributions of behavioral economics and other social sciences in understanding taxation and tax reform," MPRA Paper 26289, University Library of Munich, Germany.
    2. Schöbel Enrico, 2018. "Finanzsoziologie und Steuerpsychologie: Wiederentdeckungen einer sozio-ökonomischen Finanzwissenschaft: Anmerkungen zu den Büchern von Rudolf Goldscheid, Max Haller (Hg.), Stephan Mühlbacher und Maxim," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 69(1), pages 442-452, July.
    3. Michael McLure, 2004. "Pure Duals, Derived Duals and Paretian Fiscal Sociology," Economics Discussion / Working Papers 04-25, The University of Western Australia, Department of Economics.
    4. Michael McLure, 2003. "Fiscal Sociology," Economics Discussion / Working Papers 03-16, The University of Western Australia, Department of Economics.
    5. Ebner, Alexander, 2006. "Institutions, entrepreneurship, and the rationale of government: An outline of the Schumpeterian theory of the state," Journal of Economic Behavior & Organization, Elsevier, vol. 59(4), pages 497-515, April.
    6. Vladimir Boguslavskiy, 2007. "A comparison of the Russian 13% flat rate PIT evasion stratified contributions and the US tax schedule," European Journal of Law and Economics, Springer, vol. 24(1), pages 71-88, August.
    7. Mikl-Horke, Gertraude, 2005. "An old idea of "human economy" and the new global finance capitalism," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 7(1), pages 36-43.
    8. Michael McLure, 2004. "The Fiscal Sociology of Gino Borgatta," Economics Discussion / Working Papers 04-10, The University of Western Australia, Department of Economics.
    9. Michael McLure, 2003. "An Italian Foundation for New Fiscal Sociology: A Reflection on the Pareto-Griziotti and Pareto-Sensini Letters on Ricardian Equivalence and Fiscal Theory," Economics Discussion / Working Papers 03-11, The University of Western Australia, Department of Economics.

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