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  <titleInfo>
    <title>Taxation, the state and society</title>
    <subTitle>the fiscal sociology of interventionist democracy</subTitle>
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  <name type="personal">
    <namePart>Leroy, Marc</namePart>
    <namePart type="date">1957-</namePart>
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  <name type="corporate">
    <namePart>ebrary, Inc</namePart>
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    <place>
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    <place>
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    <publisher>Peter Lang</publisher>
    <dateIssued>c2011</dateIssued>
    <dateIssued encoding="marc">2011</dateIssued>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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    <extent>400 p.</extent>
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  <tableOfContents>The 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.</tableOfContents>
  <note type="statement of responsibility">Marc Leroy.</note>
  <note>Includes bibliographical references.</note>
  <note>Electronic reproduction. Palo Alto, Calif. : ebrary, 2011. Available via World Wide Web. Access may be limited to ebrary affiliated libraries.</note>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <topic>Social aspects</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Fiscal policy</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Finance, Public</topic>
  </subject>
  <classification authority="lcc">HJ2305 .L47 2011eb</classification>
  <classification authority="ddc" edition="22">336.2</classification>
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    <titleInfo>
      <title>Public action, no. 7</title>
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