IDEAS home Printed from https://ideas.repec.org/a/spr/joevec/v2y1992i2p89-113.html
   My bibliography  Save this article

Schumpeter's Crisis of the Tax State: An Essay in Fiscal Sociology

Author

Listed:
  • Musgrave, R A

Abstract

Schumpeter's "Crisis 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.

Suggested Citation

  • Musgrave, R A, 1992. "Schumpeter's Crisis of the Tax State: An Essay in Fiscal Sociology," Journal of Evolutionary Economics, Springer, vol. 2(2), pages 89-113, August.
    • Handle: RePEc:spr:joevec:v:2:y:1992:i:2:p:89-113
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Blog mentions

    As found by EconAcademics.org, the blog aggregator for Economics research:
    1. Era Schumpeter, nomás
      by Ana C. in Finanzas Públicas on 2008-08-23 20:48:00

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Spies-Butcher, Ben & Bryant, Gareth, 2024. "The history and future of the tax state: Possibilities for a new fiscal politics beyond neoliberalism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    2. Mihir A. Desai & Dhammika Dharmapala & Winnie Fung, 2005. "Taxation and the Evolution of Aggregate Corporate Ownership Concentration," NBER Working Papers 11469, National Bureau of Economic Research, Inc.
    3. Michael McLure, 2003. "Fiscal Sociology," Economics Discussion / Working Papers 03-16, The University of Western Australia, Department of Economics.
    4. 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.
    5. Heinz D. Kurz, 2017. "Is there a “Ricardian Vice”? And what is its relationship with economic policy ad“vice”?," Journal of Evolutionary Economics, Springer, vol. 27(1), pages 91-114, January.
    6. José Alves, 2021. "The Sinful Side of Taxation: Is it Possible to Satisfy the Government Hunger for Revenues While Promoting Economic Growth?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 237(2), pages 85-109, June.
    7. Niklas Elert & Dan Johansson & Mikael Stenkula & Niklas Wykman, 2023. "The evolution of owner-entrepreneurs’ taxation: five tax regimes over a 160-year period," Journal of Evolutionary Economics, Springer, vol. 33(2), pages 517-540, April.
    8. Fahad Hassan Khan, 2014. "From revenues to democracy?," Departmental Working Papers 2014-25, The Australian National University, Arndt-Corden Department of Economics.
    9. Ceyhun GÜRKAN, 2020. "Fiscal Sociology and Veblen’s Critique of Capitalism: Insights for Social Economics and the 2008 Crisis," Sosyoekonomi Journal, Sosyoekonomi Society, issue 28(43).
    10. 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.
    11. William Guanglin Liu, 2015. "The making of a fiscal state in Song China, 960–1279," Economic History Review, Economic History Society, vol. 68(1), pages 48-78, February.
    12. Agnès Festré & Odile Lakomski-Laguerre & Stéphane Longuet, 2017. "Schumpeter and Schumpeterians on economic policy issues: re-reading Schumpeter through the lens of institutional and behavioral economics. An introduction to the special issue," Journal of Evolutionary Economics, Springer, vol. 27(1), pages 3-24, January.
    13. Heinz D. Kurz, 2020. "Kapitalismus, Sozialismus und Demokratie: Schumpeters Entwurf einer histoire raisonnée der Moderne," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 46(4), pages 559-607.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:joevec:v:2:y:1992:i:2:p:89-113. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.