Since 2014
Making and Breaking Tax Systems (Geary Lecture 2012)
The Economic and Social Review
View Archive Info| Field | Value | |
| Title |
Making and Breaking Tax Systems (Geary Lecture 2012)
|
|
| Creator |
Besley, Timothy
|
|
| Subject |
taxation; fiscal sociology;
|
|
| Description |
'The fiscal history of a people is above all an essential part of its generalhistory. An enormous influence on the fate of nations emanates from theeconomic bleeding which the needs of the state necessitates, and fromthe use to which the results are put.'Joseph Schumpeter, “The Crisis of the Tax State”, 1917/18, page 100The above quote is from an article by Schumpeter which is often thought ofas one of the founding articles in the field of fiscal sociology. I am fairlycertain that many economists, even those who work in the field of publicfinance, have not engaged very much with the issues that Schumpeter raiseshere. It is worth bearing in mind he wrote the words above in an era when itwas common for governments of the most prosperous countries to raise around10 per cent of GDP in taxes. Even then, the question that pre-occupiedSchumpeter was whether and how revenues on that scale were sustainable.This requires a proper appreciation of the economic, social and political forcesthat make tax raising possible.
|
|
| Publisher |
The Economic and Social Review
|
|
| Contributor |
—
|
|
| Date |
2013-09-26
|
|
| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
|
| Format |
application/pdf
|
|
| Identifier |
http://www.esr.ie/article/view/74
|
|
| Source |
The Economic and Social Review; Vol 44, No 3, Autumn (2013); 297–321
0012-9984 |
|
| Language |
eng
|
|
| Relation |
http://www.esr.ie/article/view/74/64
|
|
| Rights |
Copyright (c) 2015 The Economic and Social Review
|
|