Abstract
In discussing the question: fiscal sociology: what for, I shall first give a short sketch of the history of thought of the field. Secondly, main issues are identified. First in discussing the concept of the tax state, we emphasize issues in constitutional public finance. Secondly, one of the fields in which fiscal sociology has been most important is the issue of taxation, and notably income taxation. Thirdly, in citing applications and issues, an entire alphabet of fiscal sociological issues is being identified. The third paragraph deals with the future of the field in both instruction and research.
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Backhaus, J.G. (2005). Fiscal Sociology: What For?. In: Backhaus, J.G., Wagner, R.E. (eds) Handbook of Public Finance. Springer, Boston, MA. https://doi.org/10.1007/1-4020-7864-1_18
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DOI: https://doi.org/10.1007/1-4020-7864-1_18
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