Title: Epilogue: A Renaissance for Fiscal Sociology?
Abstract: As the editors of this volume remind us in their introduction, the comparative and historical study of taxation should be a field of considerable importance because taxes – and revenues in general – provide the means with which states implement a host of policy initiatives. Indeed, tax revenues are the “life-blood” of the modern state (Braun 1975: 243). Without them it is hard to imagine how states could sustain welfare or defense programs; maintain infrastructures like roads, airports, schools, and public transportation systems; regulate business and markets; enforce property rights and the law; or support commerce. To be blunt, without revenues it is inconceivable how states could provide the support necessary for capitalism itself.
Publication Year: 2009
Publication Date: 2009-07-13
Language: en
Type: book-chapter
Indexed In: ['crossref']
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Cited By Count: 10
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