Fiscal sociology

South Asia

Middle East

Europe

North America

Fiscal sociology is a sociology of public finance, especially tax policy. As a field, it seeks to explore the relationship that taxation constitutes between citizens and the state, including the cultural together with historical factors that established compliance with taxation. Joseph Schumpeter's 1918 construct "The Crisis of the Tax State" is a founding text of fiscal sociology, though Schumpeter himself borrowed the term from the Austrian sociologist Rudolf Goldscheid's 1917 "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.