Đang chuẩn bị nút TẢI XUỐNG, xin hãy chờ
Tải xuống
Taxation in Comparative and Historical Perspective The New Fiscal Sociology: Taxation in Comparative and Historical Perspective demon- strates that the study of taxation can illuminate fundamental dynamics of modern societies. The fourteen chapters in this collection offer a state-of-the-art survey of the new fiscal sociology that is emerging at the intersection of sociology, history, political science, and law. The contributors include some of the foremost comparative historical scholars in these disciplines and others. The editors conceptualize the institution of taxation as a changing social contract. The chapters address the social and historical sources of tax policy, the problem of taxpayer consent, and the social and cultural consequences of taxation. They. | The New Fiscal Sociology Taxation in comparative and Historical Perspective Edited by Isaac william Martin Ajay K. Mehrotra. and Monica Prasad CVMHKIIM.t Cambridge www.cambridge.or g 97805214942 74 This page intentionally left blank the new fiscal sociology Taxation in Comparative and Historical Perspective The New Fiscal Sociology Taxation in Comparative and Historical Perspective demonstrates that the study of taxation can illuminate fundamental dynamics of modern societies. The fourteen chapters in this collection offer a state-of-the-art survey of the new fiscal sociology that is emerging at the intersection of sociology history political science and law. The contributors include some of the foremost comparative historical scholars in these disciplines and others. The editors conceptualize the institution of taxation as a changing social contract. The 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. Isaac William Martin is the author of The Permanent Tax Revolt 2008 which won the President s Book Award from the Social Science History Association and the coeditor of After the Tax Revolt California s Proposition 13 Turns 30 2009 . He teaches sociology and urban studies at the University of California San Diego. Ajay K. Mehrotra teaches law and history at Indiana University - Bloomington. He studies the historical development of American law and political economy particularly in the late nineteenth and early twentieth centuries. His writings have appeared in the Journal of Policy History Labor History the Indiana Law Journal and the UCLA Law Review. He is currently at work on a book about taxation and American state formation during the Gilded Age and Progressive Era. Monica Prasad