Record 353 View: Standard | Glossary HistCite Guide |
Author(s): CAMPBELL JL
Title: THE STATE AND FISCAL SOCIOLOGY
Source: ANNUAL REVIEW OF SOCIOLOGY 19: 163-185
Date: 1993
Document Type: Journal : Review
DOI:
Language: English
Comment:
Address:
Reprint: CAMPBELL, JL, HARVARD UNIV, DEPT SOCIOL, CAMBRIDGE, MA 02138 USA.
E-mail:
Author Keywords: STATE; FISCAL; TAXES; REVENUE; POLICY
KeyWords Plus: UNITED-STATES; TAX REVOLT; STRUCTURAL DEPENDENCE; PROPERTY-RIGHTS;
ECONOMIC-POWER; POLITICS; GROWTH; GOVERNMENT; IMPACT; POLICY
Abstract: Despite recent developments in ''fiscal sociology'' (i.e. the sociological analysis of taxation and public finances), few efforts have been made to synthesize scholarly developments in the field. This is particularly surprising because much of the literature on the determinants of taxation bears directly on the debates in political sociology about the social, political, institutional, and other determinants of government policy. This essay reviews and integrates the literature on tax policy formation and relates it to these general debates. It also explores some of the important but often neglected effects that taxation has on such phenomena as political revolution, state building, economic organization, labor force participation, and philanthropy. Thus, this essay demonstrates the significance and reviews recent developments in fiscal sociology.
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