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Fiscal Sociology: What For?

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  • Jurgen Backhaus

    (University of Erfurt)

Abstract

In discussing the question, "Fiscal sociology: What for?" we shall first give a short sketch of the history of thought of the field. We will next identify main issues. In discussing the concept of the tax state, we emphasize issues in constitutional public finance. One of the fields in which fiscal sociology has been most important is taxation, and notably income taxation. In citing applications and issues, we identify an entire alphabet of fiscal sociological issues. We conclude by discussing the future of the field in both instruction and research. Copyright 2002 The American Journal of Economics and Sociology.

Suggested Citation

  • Jurgen Backhaus, 2002. "Fiscal Sociology: What For?," American Journal of Economics and Sociology, Wiley Blackwell, vol. 61(1), pages 55-77, January.
  • Handle: RePEc:bla:ajecsc:v:61:y:2002:i:1:p:55-77
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    References listed on IDEAS

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    1. Elinor Ostrom, 2000. "Collective Action and the Evolution of Social Norms," Journal of Economic Perspectives, American Economic Association, vol. 14(3), pages 137-158, Summer.
    2. George A. Selgin & Lawrence H. White, 1994. "How Would the Invisible Hand Handle Money?," Journal of Economic Literature, American Economic Association, vol. 32(4), pages 1718-1749, December.
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    5. Selgin, George A, 1994. "On Ensuring the Acceptability of a New Fiat Money," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 26(4), pages 808-826, November.
    6. Hayek, F. A., 2018. "The Fatal Conceit," University of Chicago Press Economics Books, University of Chicago Press, edition 1, number 9780226320663 edited by Bartley, III, W. W..
    7. Hay, Jonathan R & Shleifer, Andrei, 1998. "Private Enforcement of Public Laws: A Theory of Legal Reform," American Economic Review, American Economic Association, vol. 88(2), pages 398-403, May.
    8. Peter T. Leeson, 2006. "Self-Enforcing Arrangements and Heterogeneous Groups," American Journal of Economics and Sociology, Wiley Blackwell, vol. 65(4), pages 891-907, October.
    9. Steve Pejovich, 2003. "Understanding the transaction costs of transition: it's the culture, stupid," ICER Working Papers 24-2003, ICER - International Centre for Economic Research.
    10. Svetozar Pejovich, 2003. "Understanding the Transaction Costs of Transition: it's the Culture, Stupid," The Review of Austrian Economics, Springer;Society for the Development of Austrian Economics, vol. 16(4), pages 347-361, December.
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    Cited by:

    1. Michael McLure, 2004. "The Fiscal Sociology of Gino Borgatta," Economics Discussion / Working Papers 04-10, The University of Western Australia, Department of Economics.
    2. Michael McLure, 2003. "An Italian Foundation for New Fiscal Sociology: A Reflection on the Pareto-Griziotti and Pareto-Sensini Letters on Ricardian Equivalence and Fiscal Theory," Economics Discussion / Working Papers 03-11, The University of Western Australia, Department of Economics.
    3. Vladimir Boguslavskiy, 2007. "A comparison of the Russian 13% flat rate PIT evasion stratified contributions and the US tax schedule," European Journal of Law and Economics, Springer, vol. 24(1), pages 71-88, August.
    4. Michael McLure, 2004. "Pure Duals, Derived Duals and Paretian Fiscal Sociology," Economics Discussion / Working Papers 04-25, The University of Western Australia, Department of Economics.
    5. Michael McLure, 2003. "Fiscal Sociology," Economics Discussion / Working Papers 03-16, The University of Western Australia, Department of Economics.
    6. James, Simon, 2010. "Combining the contributions of behavioral economics and other social sciences in understanding taxation and tax reform," MPRA Paper 26289, University Library of Munich, Germany.
    7. Ebner, Alexander, 2006. "Institutions, entrepreneurship, and the rationale of government: An outline of the Schumpeterian theory of the state," Journal of Economic Behavior & Organization, Elsevier, vol. 59(4), pages 497-515, April.
    8. Mikl-Horke, Gertraude, 2005. "An old idea of "human economy" and the new global finance capitalism," economic sociology_the european electronic newsletter, Max Planck Institute for the Study of Societies, vol. 7(1), pages 36-43.

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