Skip to main content
  • Book
  • © 2019

Fiscal Sociology at the Centenary

UK Perspectives on Budgeting, Taxation and Austerity

Palgrave Macmillan

Authors:

  • Offers a socio-legal analysis of the tax state
  • Focusses broadly on Economic Sociology to fill a clear gap
  • Speaks to those interested in taxation law, fiscal sociology and international human rights in particular

Part of the book series: Palgrave Socio-Legal Studies (PSLS)

Buy it now

Buying options

eBook USD 79.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 99.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book USD 99.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access

This is a preview of subscription content, log in via an institution to check for access.

Table of contents (7 chapters)

  1. Front Matter

    Pages i-viii
  2. Introduction

    • Ann Mumford
    Pages 1-7
  3. Fiscal Sociology

    1. Front Matter

      Pages 9-9
    2. What Is Fiscal Sociology?

      • Ann Mumford
      Pages 11-44
  4. “What Is the Nature of the Tax State? How Did It Come About?” (Schumpeter 1918: 100)

    1. Front Matter

      Pages 45-45
  5. “What Are the Social Processes Which Are Behind the Superficial Facts of the Budget Figures?” (Schumpeter 1918: 100)

    1. Front Matter

      Pages 99-99
  6. Back Matter

    Pages 187-224

About this book

This 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. 

Authors and Affiliations

  • Dickson Poon School of Law, King’s College London, London, UK

    Ann Mumford

About the author

Ann Mumford is Professor of Law at King’s College London, UK. 

Bibliographic Information

Buy it now

Buying options

eBook USD 79.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 99.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book USD 99.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access