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This book investigates the relationship between taxation, the State and society in democracy. Fiscal sociology is a broad social science in terms of its disciplines: law, economics, sociology, political science, management, economics, psychology etc. are mobilized. Fiscal sociology is general because it tackles a wide range of problems: genesis, development and crisis of the State, policy factors (ideas, institutions, division of left and right, lobbying etc.), vote-catching of the ruling elite, resilience of the welfare State, neo-liberal ideology of market efficiency, impact of capitalist globalization, democratic political choices and constraints on the functions of the interventionist State etc. It is empirical in terms of understanding the financing of public action: social division of society by the tax policy, growth of public expenditure, bureaucratic labelling of the tax deviance, budget performance, rationality of taxpayers, complex rules etc. It analyses the incoherence of a societal regulation of globalization: redistribution and inequalities of incomes, tax competition between the States, tax havens, tax planning and relocations of the multinational groups, action of the European Union, the OECD etc. It studies the conditions for a tax citizenbased conception of a democratic social contract.
List of contents
Contents: Tocqueville Pioneer of Fiscal Sociology - The Founders of Fiscal Sociology - Fiscal Sociology as a Social Science - The Political Logic of the Evolution of the Tax State - The Public Finance System - The Elemental Factors of Fiscal Policy - Obstacles to Fiscal Democracy - Bureaucratic Regulation - The Individual's Logic in the Face of Taxes - Fiscal Deviance Becoming Commonplace - The Destabilization of the Functions of the Interventionist Tax State - Globalization, Europe and Taxation - The Social Contract of Interventionist Democracy.
About the author
Marc Leroy is professor of sociology at the University of Reims, Director of Studies of the CRDT, and a specialist on fiscal sociology. He is a member of several scientific associations and has published 12 books and many articles and papers. He was also a tax lawyer for 13 years and he ensured the scientific responsibility of a European Program on taxation.
