What Is Fiscal Sociology?

Mumford, Ann

doi:10.1007/978-3-030-27496-2_2

Cited by 2 publications

(4 citation statements)

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“…(2009: 1–2) argue that “… a new wave of multidisciplinary scholarship on taxation is poised for a significant intellectual breakthrough … recogniz[ing] the central importance of taxation to modernity and produc[ing] innovative comparative historical scholarship on the sources and consequences of taxation” (Martin et al., 2009: 1–2). Likewise, Mumford (2019) tags fiscal sociology as “the theoretical, sociological study of tax policy formation” (Mumford, 2019: 11). Areas of study in fiscal sociology include: comparative tax policy, taxpayer consent, and the social consequences of taxation (Martin et al., 2009), along with the social processes informing public sector budgeting (Mumford, 2019), and taxation as cause and consequence of poverty and inequality (Martin and Prasad, 2014; see also Campbell, 1993; Musgrave, 1992).…”

Section: Beyond Death and Taxes: Fiscal Studies And The Fiscal Statementioning

confidence: 99%

“…Likewise, Mumford (2019) tags fiscal sociology as “the theoretical, sociological study of tax policy formation” (Mumford, 2019: 11). Areas of study in fiscal sociology include: comparative tax policy, taxpayer consent, and the social consequences of taxation (Martin et al., 2009), along with the social processes informing public sector budgeting (Mumford, 2019), and taxation as cause and consequence of poverty and inequality (Martin and Prasad, 2014; see also Campbell, 1993; Musgrave, 1992).…”

Section: Beyond Death and Taxes: Fiscal Studies And The Fiscal Statementioning

confidence: 99%

“…The study of the fiscal state is often narrowed to taxation: “A founding principle of fiscal sociology is that there are few, more important, scientific indicators than how taxes are designed, collected and spent” (Mumford, 2019: 11). Indeed one of the longstanding contributions of a fiscal sociology approach is its insistence on the ‘tax state’ as a core actor in capitalism.…”

Section: Beyond Death and Taxes: Fiscal Studies And The Fiscal Statementioning

confidence: 99%

“…O’Connor described three ways of state moneymaking: tax collection, revenue from state owned enterprises, and government borrowing. With taxes widely covered in the new fiscal sociology literature (Martin and Prasad, 2014; Martin et al., 2009; Mumford, 2019), let us address the other two items. On state owned enterprises, O’Connor states, “surpluses typically are not available to the state treasury because the enterprises normally are not managed by government representatives, but rather by autonomous administrations” (1,973,185).…”

Section: Fiscal Studiesmentioning

confidence: 99%

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Beyond death and taxes: Fiscal studies and the fiscal state

Whiteside

2021

Environ Plan A

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The past decade has seen a resurgence of interdisciplinary interest in fiscal studies, from the new fiscal sociology to fiscal geographies and beyond, with roots in the 20th century theories of Schumpeter (liberal) and O’Connor (Marxian). The notion of a ‘tax state’ remains particularly germane, and indeed fiscal studies have all but narrowed to assessments of the relations and implications of taxation. This paper calls for a meaningful engagement with the ‘fiscal’ in fiscal studies where taxation is better understood as being but one component of public sector revenue and expenditure (alongside other important features like asset ownership, debt/credit, and intergovernmental transfers). More than an academic quibble over terminology or unit of analysis, narrowing ‘fiscal’ to ‘tax’ obscures many budget items and misses out on important temporal trends in the political economy of state revenue and expenditure. These issues are explored in two parts: the roots of fiscal studies (politicizing theoretical underpinnings), and the various conjunctural features of the fiscal state (tracing the temporal through Canadian examples).

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Section: Beyond Death and Taxes: Fiscal Studies And The Fiscal Statementioning

confidence: 99%

Section: Beyond Death and Taxes: Fiscal Studies And The Fiscal Statementioning

confidence: 99%

Section: Beyond Death and Taxes: Fiscal Studies And The Fiscal Statementioning

confidence: 99%

Section: Fiscal Studiesmentioning

confidence: 99%

See 2 more Smart Citations

Beyond death and taxes: Fiscal studies and the fiscal state

Whiteside

2021

Environ Plan A

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Taxation and fiscal sociology: western financial opinion and lessons for Ukraine

Paientko,

Buriachenko

2024

Fìnansi Ukr.

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Introduction. In the process of fair interaction between authorities and taxpayers, a relationship of trust is created. This trust ensures support for government fiscal initiatives from the business sector. Conversely, if the relationship is not transparent and equitable, it can lead to a passive or even negative attitude towards taxes, thereby reducing the efficiency of the tax system. Problem Statement. There is a gap in Ukrainian fiscal theory, which is still underdeveloped in terms of fiscal sociology. Compared to Western countries, where fiscal sociology has already become an integral part of economic analysis, in Ukraine this issue has been studied only by a narrow circle of scholars. This limitation necessitates a deeper study and integration of sociological approaches into financial science, because without it, Ukrainian researchers and policy makers lose the opportunity to gain a more complete understanding of the interaction between economic and social processes. The purpose is to substantiate the directions of integration of fiscal sociology into Ukrainian financial theory and to develop recommendations for its inclusion into Ukrainian financial practice. Methods. The methods used are systematic, structural-functional, comparative analysis, analogy, grouping, description, comparison and generalization. Results. It is proved that by integrating fiscal sociology, Ukrainian fiscal theory can benefit from a more nuanced understanding of the socio-economic factors influencing fiscal policy. Such integration could lead to more effective policy making and a deeper understanding of the economic challenges facing Ukraine. Conclusions. Ukrainian academics and policymakers should prioritize the interdisciplinary study of fiscal policy, taking into consideration the rich tradition of fiscal sociology in the West. Joint efforts should be made to develop tax policies that strengthen state legitimacy by addressing issues of fairness, transparency, and trust. Strategies for managing public debt and improving tax morale should be a central element of fiscal policy to ensure that Ukraine's financial system can withstand socioeconomic pressures and contribute to long-term stability and development.

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What Is Fiscal Sociology?

Cited by 2 publications

References 55 publications

Beyond death and taxes: Fiscal studies and the fiscal state

Beyond death and taxes: Fiscal studies and the fiscal state

Taxation and fiscal sociology: western financial opinion and lessons for Ukraine

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