LEADER 03489nam 22006735 450 001 9910349368703321 005 20240312140514.0 010 $a9783030274962 010 $a3030274969 024 7 $a10.1007/978-3-030-27496-2 035 $a(CKB)4100000009382557 035 $a(DE-He213)978-3-030-27496-2 035 $a(MiAaPQ)EBC5909890 035 $a(PPN)261526251 035 $a(Perlego)3491546 035 $a(EXLCZ)994100000009382557 100 $a20190927d2019 u| 0 101 0 $aeng 135 $aurnn|008mamaa 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aFiscal Sociology at the Centenary $eUK Perspectives on Budgeting, Taxation and Austerity /$fby Ann Mumford 205 $a1st ed. 2019. 210 1$aCham :$cSpringer International Publishing :$cImprint: Palgrave Macmillan,$d2019. 215 $a1 online resource (VIII, 224 p. 1 illus.) 225 1 $aPalgrave Socio-Legal Studies,$x2947-9282 311 08$a9783030274955 311 08$a3030274950 327 $a1. Introduction -- 2. What Is Fiscal Sociology?. 3. The Fiscal State And Budget Institutions -- 4. Budgets: Process, Rights, And Institutions -- 5. The Challenge Of Taking Rights Seriously In Fiscal Sociology -- 6. Two Examples Of Taking Law Seriously In Fiscal Sociology -- 7. Conclusion. . 330 $aThis book discusses the socio-legal tax state and its relationship to development, inequality and the transnational. 'Fiscal Sociology' commenced in 1918 when Joseph A. Schumpeter examined the links between capitalism and taxation, arguing that fiscal pressures on governments led directly to the development of tax collection, and the burgeoning growth of capitalist economies. The identification of taxation as an important component of capitalism has continued to change the way that theoretical sociologists conceptualise tax. This book documents the history of this literature to provide a summary of the topic for scholars seeking a bridge between taxation law and contextual, historical, and anthropological analyses of the development of the state, more generally. Whilst Schumpeter's insights have been celebrated over the past one hundred years, taxation has slipped from the agenda of many scholarly disciplines, in relation to analyses of poverty, globalisation, and equality. Fiscal Sociology at the Centenary fills this gap. The implications of this literature for taxation law in the United Kingdom, in particular, are considered. . 410 0$aPalgrave Socio-Legal Studies,$x2947-9282 606 $aHuman rights 606 $aTaxation$xLaw and legislation 606 $aEconomics$xSociological aspects 606 $aPolitical sociology 606 $aHuman Rights 606 $aFiscal Law 606 $aEconomic Sociology 606 $aPolitical Sociology 615 0$aHuman rights. 615 0$aTaxation$xLaw and legislation. 615 0$aEconomics$xSociological aspects. 615 0$aPolitical sociology. 615 14$aHuman Rights. 615 24$aFiscal Law. 615 24$aEconomic Sociology. 615 24$aPolitical Sociology. 676 $a341.48 676 $a364 676 $a339.520941 700 $aMumford$b Ann$4aut$4http://id.loc.gov/vocabulary/relators/aut$0787338 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910349368703321 996 $aFiscal Sociology at the Centenary$91754048 997 $aUNINA