Abstract

http://ssrn.com/abstract=1461204
 
 

Citations (1)



 
 

Footnotes (17)



 


 



The Thunder of History: The Origins and Development of the New Fiscal Sociology


Isaac William Martin


University of California, San Diego (UCSD) - Division of Social Sciences

Ajay K. Mehrotra


Indiana University Maurer School of Law

Monica Prasad


Northwestern University


THE NEW FISCAL SOCIOLOGY: TAXATION IN COMPARATIVE AND HISTORICAL PERSPECTIVE, Isaac William Martin, Ajay K. Mehrotra, Monica Prasad, eds., New York: Cambridge University Press, 2009
Indiana Legal Studies Research Paper No. 147

Abstract:     
Scholars have long recognized the importance of taxation to the study of modern society. In recent decades, a new and innovative wave of multidisciplinary scholarship on the sources and consequences of taxation has begun to emerge. In this introductory chapter, we chronicle the historical roots, recent developments, and future promise of this emerging field, which we call the new fiscal sociology. More specifically, in our introduction we crystallize the developments in this recent scholarship. We argue that new comparative and historical perspectives provide several innovative insights about taxation. First, that economic development does not inevitably lead to a particular form of taxation, but rather that institutional context, political conflicts, and contingent events lead to a diversity of tax states in the modern world. Second, that taxpayer consent is best explained not as coercion, predation, or illusion, but as a collective bargain in which taxpayers give up resources in exchange for collective goods that amplify the society’s productive capacities. And, third, because taxation is central not only to the state’s capacity in war, but in fact to all of social life, the different forms of the tax state explain many of the political and social differences between countries. The essays in this collection, written by leading scholars from a variety of disciplines, showcase the new fiscal sociology. The contributors explore the many ways in which the relations of taxation are pervasive, dynamic, and central to modernity. The specific chapters address the social and historical sources of tax policy, the problem of taxpayer consent, and the social and cultural consequences of taxation. They trace fundamental connections between tax institutions and macro-historical phenomena – wars, shifting racial boundaries, religious traditions, gender regimes, labor systems, and more. (Contributors include: Charles Tilly, Isaac William Martin, Ajay K. Mehrotra, Monica Prasad, Joseph J. Thorndike, Andrea Louise Campbell, Fred Block, Christopher Howard, Evan S. Lieberman, Eisaku Ide, Sven Steinmo, Naomi Feldman, Joel Slemrod, Robin L. Einhorn, Edgar Kiser, Audrey Sacks, Beverly Moran, Edward McCaffery, W. Elliot Brownlee, and John L. Campbell.)

Number of Pages in PDF File: 29

Keywords: fiscal sociology, tax institutions, comparative political economy, historical political economy, tax law

JEL Classification: E62, H2, H3, K34, N10, N40, O10, P16, P43, P51

Accepted Paper Series


Download This Paper

Date posted: August 26, 2009 ; Last revised: July 9, 2013

Suggested Citation

Martin, Isaac William and Mehrotra, Ajay K. and Prasad, Monica, The Thunder of History: The Origins and Development of the New Fiscal Sociology. THE NEW FISCAL SOCIOLOGY: TAXATION IN COMPARATIVE AND HISTORICAL PERSPECTIVE, Isaac William Martin, Ajay K. Mehrotra, Monica Prasad, eds., New York: Cambridge University Press, 2009; Indiana Legal Studies Research Paper No. 147. Available at SSRN: http://ssrn.com/abstract=1461204

Contact Information

Isaac William Martin
University of California, San Diego (UCSD) - Division of Social Sciences ( email )
United States
Ajay K. Mehrotra (Contact Author)
Indiana University Maurer School of Law ( email )
211 S. Indiana Avenue
Bloomington, IN 47405
United States
Monica Prasad
Northwestern University ( email )
2001 Sheridan Road
Evanston, IL 60208
United States
Feedback to SSRN


Paper statistics
Abstract Views: 1,323
Downloads: 321
Download Rank: 50,302
Citations:  1
Footnotes:  17

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo8 in 0.297 seconds