Fiscal Sociology at the Centenary

<div>This book&nbsp;discusses the socio-legal tax state and its relationship to development, inequality and the transnational.&nbsp;'Fiscal Sociology' commenced in 1918&nbsp;when Joseph A. Schumpeter examined the links between capitalism and taxation, arguing&nbsp;that fiscal pressures on governments led directly to the development of tax collection, and the burgeoning growth of capitalist economies.&nbsp;​The identification of taxation as an important component of capitalism has continued to change the way that theoretical sociologists conceptualise tax.&nbsp;This book documents the history of this literature to provide a summary of the topic for scholars seeking a bridge between taxation law and contextual, historical, and anthropological analyses of the development of the state, more generally.&nbsp;Whilst Schumpeter’s insights have been celebrated over the past one hundred years, taxation has slipped from the agenda of many scholarly disciplines, in relation to&nbsp;analyses of poverty, globalisation, and equality. <i>Fiscal Sociology at the Centenary</i> fills this gap.&nbsp;The implications of this literature for taxation law in the United Kingdom, in particular, are considered.&nbsp;<br></div>