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Fiscal Sociology at the Centenary

UK Perspectives on Budgeting, Taxation and Austerity

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  • © 2019

Overview

Authors:
  1. Ann Mumford

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

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  • 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)

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Table of contents (7 chapters)

  1. Front Matter

    Pages i-viii
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  2. Introduction

    • Ann Mumford
    Pages 1-7

  3. Fiscal Sociology

    1. Front Matter

      Pages 9-9
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    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
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    2. The Fiscal State and Budget Institutions

      • Ann Mumford
      Pages 47-68

    3. Budgets: Process, Rights, and Institutions

      • Ann Mumford
      Pages 69-98

  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
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    2. The Challenge of Taking Rights Seriously in Fiscal Sociology

      • Ann Mumford
      Pages 101-120

    3. Example One of Taking Law Seriously in Fiscal Sociology: Taxing Inherited Wealth

      • Ann Mumford
      Pages 121-146

    4. Example Two of Taking Law Seriously in Fiscal Sociology: Tax, Spending and Gender

      • Ann Mumford
      Pages 147-186

  6. Back Matter

    Pages 187-224
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Keywords

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. 

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