The New Fiscal Sociology
Taxation in Comparative and Historical Perspective

This volume presents sixteen essays by comparative historical scholars who offer a survey of the new fiscal sociology.

Isaac William Martin (Edited by), Ajay K. Mehrotra (Edited by), Monica Prasad (Edited by)

9780521494274, Cambridge University Press

Hardback, published 13 July 2009

328 pages, 14 b/w illus. 17 tables
22.9 x 15.2 x 1.9 cm, 0.65 kg

"Writings on an emerging cross-disciplinary field that examines such issues as the social bases and impact of taxation...."
--The Chronicle of Higher Education

The New Fiscal Sociology: Taxation in Comparative and Historical Perspective demonstrates that the study of taxation can illuminate fundamental dynamics of modern societies. The sixteen essays in this collection offer a state-of-the-art survey of the new fiscal sociology that is emerging at the intersection of sociology, history, political science, and law. The contributors include some of the foremost comparative historical scholars in these disciplines and others. They approach the institution of taxation as a window onto the changing social contract. Their chapters address the social and historical sources of tax policy, the problem of how taxes persist, and the social and cultural consequences of taxation. They trace fundamental connections between tax institutions and macrohistorical phenomena - wars, shifting racial boundaries, religious traditions, gender regimes, labor systems, and more.

Preface Charles Tilly
1. The thunder of history Isaac William Martin, Ajay K. Mehrotra and Monica Prasad
2. 'The unfair advantage of the few' Joseph J. Thorndike
3. What Americans think of taxes Andrea Louise Campbell
4. Read their lips Fred Block
5. Making taxes the life of the party Christopher Howard
6. The politis of demanding sacrifice Evan S. Lieberman
7. The end of the strong state Eisaku Ide and Sven Steinmo
8. War and taxation Naomi Feldman and Joel Slemrod
9. Liberty, democracy, and capacity Robin L. Einhorn
10. Extraction and democracy Charles Tilly
11. Improving tax administration in contemporary African states Edgar Kiser and Audrey Sacks
12. Adam Smith and the search for an ideal tax system Beverly Moran
13. Where's the sex in fiscal sociology? Edward McCaffery
14. The Shoup mission to Japan W. Elliot Brownlee
Epilogue: A renaissance for fiscal sociology John L. Campbell.

Subject Areas: Taxation & duties law [LNU], Taxation [KFFD1], Comparative politics [JPB]