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

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  • 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
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    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

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    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. 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).
    8. 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.
    9. 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.
    10. 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.
    11. Fahad Hassan Khan, 2014. "From revenues to democracy?," Departmental Working Papers 2014-25, The Australian National University, Arndt-Corden Department of Economics.
    12. 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.
    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.

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