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Fiscal sociology is the

sociology Sociology is a social science that focuses on society, human social behavior, patterns of social relationships, social interaction, and aspects of culture associated with everyday life. It uses various methods of empirical investigation an ...

public finance Public finance is the study of the role of the government in the economy. It is the branch of economics that assesses the government revenue and government expenditure of the public authorities and the adjustment of one or the other to achiev ...

, particularly

tax policy Tax policy includes the guidelines developed by a government regarding how taxes are imposed, in what amounts, and on whom. It has both microeconomic and macroeconomic aspects. The macroeconomic aspect concerns the overall quantity of taxes t ...

. As a field, it seeks to explore the relationship that

taxation A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, o ...

constitutes between citizens and the

state State may refer to: Arts, entertainment, and media Literature * ''State Magazine'', a monthly magazine published by the U.S. Department of State * ''The State'' (newspaper), a daily newspaper in Columbia, South Carolina, United States * ''Our S ...

, including the cultural and historical factors that determine compliance with taxation.

Joseph Schumpeter Joseph Alois Schumpeter (; February 8, 1883 – January 8, 1950) was an Austrian-born political economist. He served briefly as Finance Minister of German-Austria in 1919. In 1932, he emigrated to the United States to become a professor at H ...

's 1918 work "The Crisis of the Tax State" is a founding text of fiscal sociology, though Schumpeter himself borrowed the term from the Austrian sociologist

Rudolf Goldscheid Rudolf Goldscheid (12 August 1870 – 6 October 1931) was an Austrian writer and sociologist, co-founder of the German Sociological Association, known for his theory of human economy (german: Menschenökonomie, link=no) and for developing the topic ...

's 1917 ("State Socialism or State Capitalism"). Since the 1990s, "new fiscal sociology" has analysed the foundational role of taxation as a cause, and not just an effect, of the emergence of

modernity Modernity, a topic in the humanities and social sciences, is both a historical period (the modern era) and the ensemble of particular socio-cultural norms, attitudes and practices that arose in the wake of the Renaissancein the "Age of Reas ...

References

Further reading