The New Fiscal Sociology: Taxation in Comparative and Historical Perspective

by Edited by Isaac William Martin , Ajay K. Mehrotra , Monica Prasad

• ISBN13: 9780521738392
• ISBN10: 0521738393
• Edition: 1st
• Format: Paperback
• Copyright: 2009-07-13
• Publisher: Cambridge University Press

Summary

This volume presents sixteen essays by comparative historical scholars who offer a survey of the new fiscal sociology.

Author Biography

Isaac William Martin is the author of The Permanent Tax Revolt (2008), which won the President's Book Award from the Social Science History Association, and the coeditor of After the Tax Revolt: California's Proposition 13 Turns 30 (2009). He teaches sociology and urban studies at the University of California, San Diego. Ajay K. Mehrotra teaches law and history at Indiana University - Bloomington. He studies the historical development of American law and political economy, particularly in the late nineteenth and early twentieth centuries. His writings have appeared in the Journal of Policy History, Labor History, the Indiana Law Journal, and the UCLA Law Review. He is currently at work on a book about taxation and American state formation during the Gilded Age and Progressive Era. Monica Prasad teaches in the Department of Sociology and is Faculty Fellow in the Institute for Policy Research at Northwestern University. She is the author of The Politics of Free Markets (2006), which won the 2007 Barrington Moore Award. Her current projects include research on the origins of progressive taxation in America, a comparative study of tax progressivity, and a comparative historical investigation of carbon taxes.

Table of Contents

List of Contributors	p. vii
Acknowledgments	p. ix
Foreword	p. xi
The Thunder of History: The Origins and Development of the New Fiscal Sociology	p. 1
Social Sources of Taxation: American Tax Policy in Comparative Perspective
"The Unfair Advantage of the Few": The New Deal Origins of "Soak the Rich" Taxation	p. 29
What Americans Think of Taxes	p. 48
Read Their Lips: Taxation and the Right-Wing Agenda	p. 68
Making Taxes the Life of The Party	p. 86
Taxpayer Consent
The Politics of Demanding Sacrifice: Applying Insights from Fiscal Sociology to the Study of AIDS Policy and State Capacity	p. 101
The End of the Strong State?: On the Evolution of Japanese Tax Policy	p. 119
War and Taxation: When Does Patriotism Overcome the Free-Rider Impulse?	p. 138
Liberty, Democracy, and Capacity: Lessons from the Early American Tax Regimes	p. 155
The Social Consequences of Taxation
Extraction and Democracy	p. 173
Improving Tax Administration in Contemporary African States: Lessons from History	p. 183
Adam Smith and the Search for an Ideal Tax System	p. 201
Where's the Sex in Fiscal Sociology?: Taxation and Gender in Comparative Perspective	p. 216
The Shoup Mission to Japan: Two Political Economies Intersect	p. 237
Epilogue: A Renaissance for Fiscal Sociology?	p. 256
References	p. 267
Index	p. 299
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