03229nam a2200337 a 4500001001200000003000800012006001900020007001500039008004100054010001700095020001800112020002700130040002100157035002100178050002400199082001400223100002400237245012700261260004900388300001100437490003900448504004100487505196900528533015202497650003002649650001902679650002102698655002902719710001702748856012602765ebr10600284CaPaEBRm        u        cr cn|||||||||110217s2011    nyu     sb    000 0 eng d  z  2011005528  z9789052016979  z9783035260779 (e-book)  aCaPaEBRcCaPaEBR  a(OCoLC)81291167214aHJ2305b.L47 2011eb04a336.22221 aLeroy, Marc,d1957-10aTaxation, the state and societyh[electronic resource] :bthe fiscal sociology of interventionist democracy /cMarc Leroy.  aBruxelles ;aNew York :bPeter Lang,cc2011.  a400 p.0 aPublic action,x1783-6077 ;vno. 7  aIncludes bibliographical references.0 aThe importance of multidisciplinary fiscal sociology -- The fiscal state and interventionist democracy -- Tocqueville pioneer of fiscal sociology -- Tocqueville and the expenditures of democracy -- Finance, centralization, and revolution -- The founders of fiscal sociology -- The Austrian founders -- Pareto's fiscal sociology -- The Italian school (strictu sensu) -- Fiscal sociology as a social science -- The factors of institutional recognition -- Fiscal sociology viewed as a social science -- The relation of fiscal sociology to other disciplines -- The political logic of the evolution of the tax state -- The tax genesis of the modern state in Western Europe -- The modern tax state in the history of ideas (an outline) -- Typological approach of the tax state -- The public finance system -- The systemic analysis of tax revenue -- Public revenue and expenditure in the OECD -- The case of developing countries -- The elemental factors of fiscal policy -- The influence of ideas -- The institutional shaping -- Socio-economic groups -- The left-right division -- Obstacles to fiscal democracy -- Against the determinism of contectual factors -- The distorted configuration of fiscal public action -- Bureaucratic regulation -- Fiscal bureaucracy in France -- The organization of tax control -- The individual's logic in the face of taxes -- The factors involved in tax revolts -- The concrete rationality of taxpayer -- The citizen's contribution-tax -- Fiscal deviance becoming commonplace -- The phenomenon of fiscal deviance -- The deviation of fiscal state regulation -- The destabilization of the functions of the interventionist tax state -- The financial function -- The economic function -- The social function -- The ecological territorial function -- The political function -- Globalization, Europe, and taxation -- Durkheim's model of economic anomie -- Neo-liberal globalization of the economy -- The insufficiencies of the European response.  aElectronic reproduction.bPalo Alto, Calif. :cebrary,d2011.nAvailable via World Wide Web.nAccess may be limited to ebrary affiliated libraries. 0aTaxationxSocial aspects. 0aFiscal policy. 0aFinance, Public. 7aElectronic books.2local2 aebrary, Inc.40uhttp://site.ebrary.com/lib/rucke/Doc?id=10600284zAn electronic book accessible through the World Wide Web; click to view