Fiscal Sociology: What For?

Jurgen Backhaus

American Journal of Economics and Sociology, 2002, vol. 61, issue 1, 55-77

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.

Date: 2002
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