Fiscal sociology at the centenary: UK perspectives on budgeting, taxation and austerity
- 개인저자
- Ann Mumford
- 발행사항
- Cham, Switzerland : Palgrave Macmillan, 2019
- 형태사항
- viii, 224 p. ; 24 cm
- ISBN
- 9783030274955
- 청구기호
- 329.01 M962f
- 서지주기
- Includes bibliographical references and index
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책 소개
Dedication
Series Editor Foreword
Chapter One: Introduction
Part I: Fiscal sociology
Chapter Two: What is fiscal sociology?
The field: a brief introduction
Example of study: tax revolts 14
The scholar: a brief introduction to Joseph Schumpeter 15
The "sacred decade" 16
Career in the US 17
Legacy 17
The founding text: 'The Crisis of the Tax State'
The Finanzplan
Definition of the term: Tax State
Introduction of a methodology: or, why is an essay from 1918 still important?
Paretian fiscal sociology
What about Marx?
The Modern Fiscal Sociology
The post-2008 era
Parliament
The New Fiscal Sociology
A next step for the new fiscal sociology
Part II: "What is the nature of the tax state? How did it come about?" (Schumpeter 1918: 100)
Chapter Three: The Fiscal State and Budget Institutions
The UK's budget history: a fiscal, sociological consideration
Pitt the Younger, and the Old Sinking Fund
Gladstone's Budget of 1853
The People's Budget of 1909
Budgeting and executive power in the UK
Local authorities and the Thatcher era
First Lord of the Treasury
Closing
Chapter Four: Budgets: process, rights, and institutions
Process: Twenty-first century legislative initiatives
The Office for Budget Responsibility
Budgets as "transparent"
Budgets as "sustainable"
The EU Context
Comparative Perspective: The United States
Two American ideas: tax expenditures, and fiscal federalism
Tax expenditures
Fiscal federalism
Part III: "What are the social processes which are behind the superficial facts of the budget figures?" (Schumpeter 1918: 100)
Chapter five: The challenge of taking rights seriously in fiscal sociology
Taking rights seriously with Schumpeter
Taking rights seriously in economic institutions
The importance of multi-disciplinarity
Closing
Chapter six: Two examples of taking law seriously in fiscal sociology
1) Capital and tax principles
Introduction to r > g
Tax principles
Tax policy
Principles of taxation in the United Kingdom
Searching for tax principles in policy reviews
The Meade Review
The Mirrlees Review
Personal tax reform 2010-2015
Transnational tax principles?
Law and Development
Closing
2) Gender and tax principles
The New Fiscal Sociology, and gender
Independent taxation
Married Couple's Allowance, and Child Benefit
Tax credits
New Labour
The Universal Credit
The male breadwinner model
What about (gender) budgeting?
Austerity
1. "Objective and reasonable justification: " introduction to the benefit cap cases
SG
DA
2. Indirect discrimination
Why it matters whether the issue is addressed from the perspective of mothers, or their children
What about: EU equality legislation?
3. Attaching benefits to children
Legitimacy
Workfare, welfare, poor law, and the male breadwinner model
A fiscal, sociological analysis: tax principles and austerity
Closing
Conclusion
Bibliography
목차
Dedication
Series Editor Foreword
Chapter One: Introduction
Part I: Fiscal sociology
Chapter Two: What is fiscal sociology?
The field: a brief introduction
Example of study: tax revolts 14
The scholar: a brief introduction to Joseph Schumpeter 15
The “sacred decade” 16
Career in the US 17
Legacy 17
The founding text: ‘The Crisis of the Tax State’
The Finanzplan
Definition of the term: Tax State
Introduction of a methodology: or, why is an essay from 1918 still important?
Paretian fiscal sociology
What about Marx?
The Modern Fiscal Sociology
The post-2008 era
Parliament
The New Fiscal Sociology
A next step for the new fiscal sociology
Part II: “What is the nature of the tax state? How did it come about?” (Schumpeter 1918: 100)
Chapter Three: The Fiscal State and Budget Institutions
The UK’s budget history: a fiscal, sociological consideration
Pitt the Younger, and the Old Sinking Fund
Gladstone’s Budget of 1853
The People’s Budget of 1909
Budgeting and executive power in the UK
Local authorities and the Thatcher era
First Lord of the Treasury
Closing
Chapter Four: Budgets: process, rights, and institutions
Process: Twenty-first century legislative initiatives
The Office for Budget Responsibility
Budgets as “transparent”
Budgets as “sustainable”
The EU Context
Comparative Perspective: The United States
Two American ideas: tax expenditures, and fiscal federalism
Tax expenditures
Fiscal federalism
Part III: “What are the social processes which are behind the superficial facts of the budget figures?” (Schumpeter 1918: 100)
Chapter five: The challenge of taking rights seriously in fiscal sociology
Taking rights seriously with Schumpeter
Taking rights seriously in economic institutions
The importance of multi-disciplinarity
Closing
Chapter six: Two examples of taking law seriously in fiscal sociology
1) Capital and tax principles
Introduction to r > g
Tax principles
Tax policy
Principles of taxation in the United Kingdom
Searching for tax principles in policy reviews
The Meade Review
The Mirrlees Review
Personal tax reform 2010-2015
Transnational tax principles?
Law and Development
Closing
2) Gender and tax principles
The New Fiscal Sociology, and gender
Independent taxation
Married Couple’s Allowance, and Child Benefit
Tax credits
New Labour
The Universal Credit
The male breadwinner model
What about (gender) budgeting?
Austerity
1. “Objective and reasonable justification:” introduction to the benefit cap cases
SG
DA
2. Indirect discrimination
Why it matters whether the issue is addressed from the perspective of mothers, or their children
What about: EU equality legislation?
3. Attaching benefits to children
Legitimacy
Workfare, welfare, poor law, and the male breadwinner model
A fiscal, sociological analysis: tax principles and austerity
Closing
Conclusion
Bibliography