Fiscal sociology is the
sociology of
public finance, particularly
tax policy. As a field, it seeks to explore the relationship that
taxation constitutes between
citizens and the
state, including the cultural and historical factors that determine compliance with taxation.[1]Joseph Schumpeter's 1918 work "The Crisis of the Tax State[2]" is a founding text of fiscal sociology, though Schumpeter himself borrowed the term from the Austrian sociologist
Rudolf Goldscheid's 1917 Staatssozialismus oder Staatskapitalismus ("State Socialism or State Capitalism"). Since the 1990s, "new fiscal sociology" has analysed the foundational role of taxation as a cause, and not just an effect, of the emergence of
modernity.[3]
Forssén, Björn (2019). Law and Language on The Making of Tax Laws and Words and context – with Legal Semiotics: Fourth edition. Stockholm: Bjorn Forssén.
Forssén, Björn (2019). The Entrepreneur and the Making of Tax Laws – A Swedish Experience of the EU law: Fourth edition. Stockholm: Björn Forssén.
Leroy, Marc (2011). Taxation, the State and Society: The Fiscal Sociology of Interventionist Democracy. New York: Peter Lang.
ISBN978-9052016979.
McLure, Michael (2007). The Paretian School and Italian Fiscal Sociology. Basingstoke: Palgrave Macmillan.
ISBN978-0230596269.
Schumpeter, Joseph (1991) [1918]. "The Crisis of the Tax State". In Swedberg, Richard (ed.). The Economics and Sociology of Capitalism. Princeton: Princeton University Press. pp. 99–140.
ISBN978-0691222141.
Wagner, Richard E. (2007). Fiscal Sociology and the Theory of Public Finance: An Exploratory Essay. Cheltenham: Edward Elgar.
ISBN978-1847202468.