The New Fiscal Sociology: Taxation in Comparative and Historical Perspective

Cover......Page 1
Half-title......Page 3
Dedication......Page 4
Title......Page 5
Copyright......Page 6
Contents......Page 7
List of Contributors......Page 9
Acknowledgments......Page 11
Foreword......Page 13
1 The Thunder of History:The Origins and Development of the New Fiscal Sociology......Page 17
THE CLASSICAL ROOTS OF FISCAL SOCIOLOGY......Page 21
THE FRAGMENTATION OF FISCAL SOCIOLOGY......Page 22
Modernization Theory and the Consequences of Economic Development......Page 23
Elite Theory: Why People Consent to Taxes......Page 24
Militarist Theory: The Consequences of Taxes for State Capacity......Page 26
THE NEW FISCAL SOCIOLOGY......Page 27
Part I. Social Sources of Taxation: American Tax Policy in Comparative Perspective......Page 30
Part II. Taxpayer Consent......Page 34
Part III. The Social Consequences of Taxation......Page 38
THE FUTURE OF THE NEW FISCAL SOCIOLOGY......Page 42
2 “The Unfair Advantage of the Few”:The New Deal Origins of “Soak the Rich” Taxation......Page 45
TREASURY EXPERTISE......Page 46
TAXATION FOR REGULATION......Page 48
TAXATION FOR REDISTRIBUTION......Page 49
POLITICAL IMPERATIVES......Page 54
THE MESSAGE......Page 56
BUSINESS REACTION......Page 58
CONGRESSIONAL ACTION......Page 60
CONCLUSION......Page 62
3 What Americans Think of Taxes......Page 64
HOW AMERICANS THINK ABOUT TAXES......Page 65
PUBLIC OPINION AT THE DAWN OF MASS TAXATION......Page 66
THE MUTED TAX POLITICS OF THE 1950s AND 1960s......Page 72
TAXES ON THE NATIONAL AGENDA: 1970 TO THE PRESENT......Page 77
CONCLUSION......Page 82
4 Read Their Lips:Taxation and the Right-Wing Agenda......Page 84
THE FISCAL CRISIS OF THE STATE......Page 86
THE PERMANENT TAX REVOLT......Page 87
THE GLOBAL CONTEXT......Page 89
THE RIGHT-WING COALITION......Page 90
THE RELIGIOUS RIGHT......Page 93
HISTORICAL PARALLELS......Page 95
RETURNING TO THE 1970s......Page 97
CONCLUSION......Page 100
5 Making Taxes the Life of The Party......Page 102
CONNECTING TAX POLICY TO SOCIAL POLICY......Page 103
PARTY POLITICS AND TAX EXPENDITURES......Page 110
CONCLUSION......Page 114
INTRODUCTION: INSIGHTS FROM THE TAX STATE......Page 117
UNPACKING STATE AUTHORITY: DISBURSEMENTS AND SACRIFICES......Page 118
AIDS POLICY AND TAXATION AS VARIETIES OF SACRIFICE......Page 121
THEORIZING ABOUT THE DETERMINANTS OF SACRIFICE: THE ROLE OF BOUNDARIES......Page 125
THE DETERMINANTS OF TAXATION AND AIDS POLICY IN BRAZIL AND SOUTH AFRICA......Page 128
Tax State......Page 130
AIDS Capacity......Page 131
Discussion......Page 132
CONCLUSION......Page 133
7 The End of the Strong State?:On the Evolution of Japanese Tax Policy......Page 135
TAXES AND THE JAPANESE MODEL......Page 138
JAPAN’S (SMALL) WELFARE STATE......Page 140
CONSUMPTION TAXES......Page 141
FROM BOOM TO BUST: RETHINKING THE JAPANESE MODEL......Page 144
SOCIOPOLITICAL STRUCTURAL CHANGE AT THE END OF THE 1990 AND INCREASING INCOME INEQUALITY......Page 147
REFORM AND REVENUE......Page 150
CONCLUSION......Page 151
8 War and Taxation:When Does Patriotism Overcome the Free-Rider Impulse?......Page 154
The Economics of Taxation......Page 155
The Economics of Tax Compliance: Deterrence......Page 156
Other Influences on Tax Compliance......Page 157
Related Positive Literature......Page 160
Related Normative Literature......Page 161
Data......Page 162
Country-Level Results......Page 165
Country Fixed-Effects......Page 167
CONCLUSION......Page 170
9 Liberty, Democracy, and Capacity:Lessons from the Early American Tax Regimes......Page 171
MASSACHUSETTS......Page 173
VIRGINIA......Page 176
PENNSYLVANIA......Page 178
SOUTH CAROLINA......Page 180
REVOLUTION......Page 183
CONCLUSION......Page 186
10 Extraction and Democracy......Page 189
11 Improving Tax Administration in Contemporary African States:Lessons from History......Page 199
THE LIMITS OF CENTRALIZED BUREAUCRACY......Page 201
ALTERNATIVES TO CENTRALIZED BUREAUCRACY IN PREMODERN STATES......Page 202
HOW ARE CONTEMPORARY AFRICAN STATES SIMILAR TO PREMODERN STATES?......Page 203
DECENTRALIZATION IN CONTEMPORARY AFRICAN STATES......Page 206
PARTIAL PRIVATIZATION IN CONTEMPORARY AFRICAN STATES: SEMI-AUTONOMOUS REVENUE AUTHORITIES......Page 209
THE UGANDAN REVENUE AUTHORITY......Page 210
THE SOUTH AFRICAN REVENUE SERVICE......Page 211
THE KENYA REVENUE AUTHORITY......Page 213
CONCLUSION......Page 214
12 Adam Smith and the Search for an Ideal Tax System......Page 217
EIGHTEENTH-CENTURY BRITISH TAXES AND ADMINISTRATIVE CAPACITY......Page 219
SMITH’S IDEAL TAX SYSTEM......Page 221
APPLYING ADAM SMITH TO THE CONTEMPORARY UNITED STATES......Page 226
THE INSTITUTIONAL POSSIBILITIES FOR SMITH’S IDEAL TAX SYSTEM......Page 228
CONCLUSION......Page 231
INTRODUCTION: BEYOND WAR......Page 232
THE ANALYTICS OF TAXING HOUSEHOLDS......Page 237
WHY DOES IT MATTER?......Page 238
A NUMERICAL EXAMPLE......Page 239
MOVING TO JOINT FILING AND ADDING IN RATES......Page 240
THE MATH OF IT ALL AND A THIRD WAY......Page 241
A LOOK AT THE NORMS......Page 243
A (Not Just) Semantic Note......Page 244
NOT JUST THE MARRIAGE PENALTY: SECONDARY-EARNER BIAS......Page 246
A NOTE ON THE KIDS: CHILD VERSUS CHILDCARE CREDITS......Page 247
THE SUM TOTAL......Page 248
RHETORICAL MANIPULATION AND COGNITIVE ERROR......Page 249
ELITES AND EFFICIENCY......Page 250
CONCLUSION......Page 251
POLITICAL ECONOMIES IN NATIONAL CRISIS......Page 253
THE SHOUP MISSION: THE AMERICAN SETTING......Page 256
PREPARATION FOR THE MISSION......Page 258
THE SHOUP RECOMMENDATIONS......Page 262
THE AFTERMATH AND LEGACY OF THE MISSION......Page 266
Epilogue: A Renaissance for Fiscal Sociology?......Page 272
DIALOGUE ACROSS DISCIPLINARY AND SUBDISCIPLINARY BOUNDARIES......Page 273
TAXATION AND THE RISE OF NEOLIBERALISM......Page 274
TAXATION AND GLOBALIZATION......Page 276
TAXATION AS A SOURCE OF INSTITUTIONAL COMPETITIVENESS......Page 277
CONCLUSION......Page 279
References......Page 283
Index......Page 315