Fiscal sociology at the centenary : UK perspectives on budgeting, taxation and austerity

著者

• Mumford, Ann

書誌事項

Fiscal sociology at the centenary : UK perspectives on budgeting, taxation and austerity

Ann Mumford

（Palgrave Macmillan socio-legal studies）

Palgrave Macmillan, c2019

• : [hardback]

注記

Includes bibliographical references and index

内容説明・目次

内容説明

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.

目次

Dedication Series Editor Foreword Chapter One: Introduction Part I: Fiscal sociology Chapter Two: What is fiscal sociology? The field: a brief introduction Example of study: tax revolts 14 The scholar: a brief introduction to Joseph Schumpeter 15 The "sacred decade" 16 Career in the US 17 Legacy 17 The founding text: 'The Crisis of the Tax State' The Finanzplan Definition of the term: Tax State Introduction of a methodology: or, why is an essay from 1918 still important? Paretian fiscal sociology What about Marx? The Modern Fiscal Sociology The post-2008 era Parliament The New Fiscal Sociology A next step for the new fiscal sociology Part II: "What is the nature of the tax state? How did it come about?" (Schumpeter 1918: 100) Chapter Three: The Fiscal State and Budget Institutions The UK's budget history: a fiscal, sociological consideration Pitt the Younger, and the Old Sinking Fund Gladstone's Budget of 1853 The People's Budget of 1909 Budgeting and executive power in the UK Local authorities and the Thatcher era First Lord of the Treasury Closing Chapter Four: Budgets: process, rights, and institutions Process: Twenty-first century legislative initiatives The Office for Budget Responsibility Budgets as "transparent" Budgets as "sustainable" The EU Context Comparative Perspective: The United States Two American ideas: tax expenditures, and fiscal federalism Tax expenditures Fiscal federalism Part III: "What are the social processes which are behind the superficial facts of the budget figures?" (Schumpeter 1918: 100) Chapter five: The challenge of taking rights seriously in fiscal sociology Taking rights seriously with Schumpeter Taking rights seriously in economic institutions The importance of multi-disciplinarity Closing Chapter six: Two examples of taking law seriously in fiscal sociology 1) Capital and tax principles Introduction to r > g Tax principles Tax policy Principles of taxation in the United Kingdom Searching for tax principles in policy reviews The Meade Review The Mirrlees Review Personal tax reform 2010-2015 Transnational tax principles? Law and Development Closing 2) Gender and tax principles The New Fiscal Sociology, and gender Independent taxation Married Couple's Allowance, and Child Benefit Tax credits New Labour The Universal Credit The male breadwinner model What about (gender) budgeting? Austerity 1. "Objective and reasonable justification:" introduction to the benefit cap cases SG DA 2. Indirect discrimination Why it matters whether the issue is addressed from the perspective of mothers, or their children What about: EU equality legislation? 3. Attaching benefits to children Legitimacy Workfare, welfare, poor law, and the male breadwinner model A fiscal, sociological analysis: tax principles and austerity Closing Conclusion Bibliography

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詳細情報

• NII書誌ID(NCID): BC07958132
• ISBN:
  • 9783030274955
• 出版国コード: sz
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Cham
• ページ数/冊数: viii, 224 p.
• 大きさ: 25 cm
• 分類:
  • DC23 : 339.520941
• 件名:
  • LCSH : Fiscal policy -- Great Britain
  • LCSH : Budget -- Great Britain
  • LCSH : Taxation -- Great Britain
  • LCSH : Taxation -- Law and legislation -- Great Britain
• 親書誌ID:
  • BB08867931