The new fiscal Sociology – Taxation in comparative and historical perspective

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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 macrohistorical phenomena – wars, shifting racial boundaries, religious traditions, gender regimes, labor systems, and more.