Taxation, the state and society

Leroy, Marc, 1957-

Taxation, the state and society the fiscal sociology of interventionist democracy / [electronic resource] : Marc Leroy. - Bruxelles ; New York : Peter Lang, c2011. - 400 p. - Public action, no. 7 1783-6077 ; .

Includes bibliographical references.

The importance of multidisciplinary fiscal sociology -- The fiscal state and interventionist democracy -- Tocqueville pioneer of fiscal sociology -- Tocqueville and the expenditures of democracy -- Finance, centralization, and revolution -- The founders of fiscal sociology -- The Austrian founders -- Pareto's fiscal sociology -- The Italian school (strictu sensu) -- Fiscal sociology as a social science -- The factors of institutional recognition -- Fiscal sociology viewed as a social science -- The relation of fiscal sociology to other disciplines -- The political logic of the evolution of the tax state -- The tax genesis of the modern state in Western Europe -- The modern tax state in the history of ideas (an outline) -- Typological approach of the tax state -- The public finance system -- The systemic analysis of tax revenue -- Public revenue and expenditure in the OECD -- The case of developing countries -- The elemental factors of fiscal policy -- The influence of ideas -- The institutional shaping -- Socio-economic groups -- The left-right division -- Obstacles to fiscal democracy -- Against the determinism of contectual factors -- The distorted configuration of fiscal public action -- Bureaucratic regulation -- Fiscal bureaucracy in France -- The organization of tax control -- The individual's logic in the face of taxes -- The factors involved in tax revolts -- The concrete rationality of taxpayer -- The citizen's contribution-tax -- Fiscal deviance becoming commonplace -- The phenomenon of fiscal deviance -- The deviation of fiscal state regulation -- The destabilization of the functions of the interventionist tax state -- The financial function -- The economic function -- The social function -- The ecological territorial function -- The political function -- Globalization, Europe, and taxation -- Durkheim's model of economic anomie -- Neo-liberal globalization of the economy -- The insufficiencies of the European response.


Electronic reproduction.
Palo Alto, Calif. :
ebrary,
2011.
Available via World Wide Web.
Access may be limited to ebrary affiliated libraries.






Taxation--Social aspects.
Fiscal policy.
Finance, Public.


Electronic books.

HJ2305 / .L47 2011eb

336.2