Fiscal Sociology at the Centenary UK Perspectives on Budgeting, Taxa
This book discusses the socio-legal tax state and its relationship to development, inequality and the transnational. 'Fiscal Sociology' commenced in 1918 when Joseph A. Schumpeter examined the links between capitalism and taxation, arguing that fiscal pre
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Fiscal Sociology at the Centenary UK Perspectives on Budgeting, Taxation and Austerity Ann Mumford
Palgrave Socio-Legal Studies
Series Editor Dave Cowan School of Law University of Bristol Bristol, UK
The Palgrave Socio-Legal Studies series is a developing series of monographs and textbooks featuring cutting edge work which, in the best tradition of socio-legal studies, reach out to a wide international audience. Editorial Board Dame Hazel Genn, University College London, UK Fiona Haines, University of Melbourne, Australia Herbert Kritzer, University of Minnesota, USA Linda Mulcahy, University of Oxford, UK Rosemary Hunter, University of Kent Carl Stychin, University of London, UK Mariana Valverde, University of Toronto, Canada Sally Wheeler, Australian National University College of Law, Australia More information about this series at http://www.palgrave.com/gp/series/14679
Ann Mumford
Fiscal Sociology at the Centenary UK Perspectives on Budgeting, Taxation and Austerity
Ann Mumford Dickson Poon School of Law King’s College London London, UK
Palgrave Socio-Legal Studies ISBN 978-3-030-27495-5 ISBN 978-3-030-27496-2 (eBook) https://doi.org/10.1007/978-3-030-27496-2 © The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2019 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, expressed or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. Cover credit: Brian Jackson/Alamy Stock Photo This Palgrave Macmillan imprint is published by the registered company Springer Nature Switzerland AG The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
I am grateful to a number of colleagues who have contributed enormously to the development of this project. Dave Cowan’s guidance and insight on refining the parameters of the project were invaluable, as were the contributions of the anonymous reviewers for this book proposal, and
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