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Taxation, the State and Society

The Fiscal Sociology of Interventionist Democracy

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Éditeur :

P.I.E-Peter Lang S.A., Éditions Scientifiques Internationales


Paru le : 2011-12-01



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Description
This book investigates the relationship between taxation, the State and society in democracy. Fiscal sociology is a broad social science in terms of its disciplines: law, economics, sociology, political science, management, economics, psychology etc. are mobilized. Fiscal sociology is general because it tackles a wide range of problems: genesis, development and crisis of the State, policy factors (ideas, institutions, division of left and right, lobbying etc.), vote-catching of the ruling elite, resilience of the welfare State, neo-liberal ideology of market efficiency, impact of capitalist globalization, democratic political choices and constraints on the functions of the interventionist State etc. It is empirical in terms of understanding the financing of public action: social division of society by the tax policy, growth of public expenditure, bureaucratic labelling of the tax deviance, budget performance, rationality of taxpayers, complex rules etc. It analyses the incoherence of a societal regulation of globalization: redistribution and inequalities of incomes, tax competition between the States, tax havens, tax planning and relocations of the multinational groups, action of the European Union, the OECD etc. It studies the conditions for a tax citizenbased conception of a democratic social contract.
Pages
400 pages
Collection
n.c
Parution
2011-12-01
Marque
P.I.E-Peter Lang S.A., Éditions Scientifiques Internationales
EAN papier
9789052016979
EAN PDF
9783035260779
Informations sur l'ebook
Nombre pages copiables
80
Nombre pages imprimables
80
Taille du fichier
2304 Ko
Ce livre est accessible aux handicaps Voir les informations sur l'accessibilité
Prix
53,75 €

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