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| Author: | Backhaus, J. |
| Title: | Fiscal Sociology: What For? |
| Journal: | American Journal of Economics and Sociology
2002 : JAN, VOL. 61:1, p. 55-78 |
| Index terms: | SOCIOLOGY FISCAL POLICY ANALYTICAL REVIEW TAXATION |
| Language: | eng |
| Abstract: | In discussing the question, what for is the fiscal sociology, the authors shall first give a short sketch of th history of thought of the field. The authors will next identify main issues. In discussing the concept of the tax state, the authors emphasize issues in constitutional public finance. One of the fields in which fiscal sociology has been most important is taxation, and notably income taxation. In citing applications and issues, we identify an entire alphabet of fiscal sociological issues. The authors conclude by discussing the future of the field in both instruction and research. |
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