Abstract
Despite recent developments in “fiscal sociology” (i.e. the sociological analysis of taxation and public finances), few efforts have been made to synthesize scholarly developments in the field. This is particularly surprising because much of the literature on the determinants of taxation bears directly on the debates in political sociology about the social, political, institutional, and other determinants of government policy. This essay reviews and integrates the literature on tax policy formation and relates it to these general debates. It also explores some of the important but often neglected effects that taxation has on such phenomena as political revolution, state building, economic organization, labor force participation, and philanthropy. Thus, this essay demonstrates the significance and reviews recent developments in fiscal sociology.
Published Version
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
