| 书目名称 | Fiscal Sociology at the Centenary | | 副标题 | UK Perspectives on B | | 编辑 | Ann Mumford | | 视频video | | | 概述 | 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 | | 丛书名称 | Palgrave Socio-Legal Studies | | 图书封面 |  | | 描述 | 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. . | | 出版日期 | Book 2019 | | 关键词 | human rights; socio-legal studies; law and development; development of the state; tax law; the tax state; | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-030-27496-2 | | isbn_softcover | 978-3-030-27498-6 | | isbn_ebook | 978-3-030-27496-2Series ISSN 2947-9274 Series E-ISSN 2947-9282 | | issn_series | 2947-9274 | | copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl |
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发表于 2025-3-21 18:59:13
