Chapter
1 The Thunder of History:The Origins and Development of the New Fiscal Sociology
THE CLASSICAL ROOTS OF FISCAL SOCIOLOGY
THE FRAGMENTATION OF FISCAL SOCIOLOGY
Modernization Theory and the Consequences of Economic Development
Elite Theory: Why People Consent to Taxes
Militarist Theory: The Consequences of Taxes for State Capacity
Part I. Social Sources of Taxation: American Tax Policy in Comparative Perspective
Part II. Taxpayer Consent
Part III. The Social Consequences of Taxation
THE FUTURE OF THE NEW FISCAL SOCIOLOGY
Part one social sources of taxation: american tax policy in comparative perspective
2 “The Unfair Advantage of the Few”:The New Deal Origins of “Soak the Rich” Taxation
TAXATION FOR REDISTRIBUTION
3 What Americans Think of Taxes
HOW AMERICANS THINK ABOUT TAXES
PUBLIC OPINION AT THE DAWN OF MASS TAXATION
THE MUTED TAX POLITICS OF THE 1950s AND 1960s
TAXES ON THE NATIONAL AGENDA: 1970 TO THE PRESENT
4 Read Their Lips:Taxation and the Right-Wing Agenda
THE FISCAL CRISIS OF THE STATE
5 Making Taxes the Life of The Party
CONNECTING TAX POLICY TO SOCIAL POLICY
PARTY POLITICS AND TAX EXPENDITURES
Part two taxpayer consent
6 The Politics of Demanding Sacrifice: Applying Insights from Fiscal Sociology to the Study of AIDS Policy and State Capacity
INTRODUCTION: INSIGHTS FROM THE TAX STATE
UNPACKING STATE AUTHORITY: DISBURSEMENTS AND SACRIFICES
AIDS POLICY AND TAXATION AS VARIETIES OF SACRIFICE
THEORIZING ABOUT THE DETERMINANTS OF SACRIFICE: THE ROLE OF BOUNDARIES
THE DETERMINANTS OF TAXATION AND AIDS POLICY IN BRAZIL AND SOUTH AFRICA
7 The End of the Strong State?:On the Evolution of Japanese Tax Policy
JAPAN’S UNIQUE (TAX) POLITICAL ECONOMY
TAXES AND THE JAPANESE MODEL
JAPAN’S (SMALL) WELFARE STATE
FROM BOOM TO BUST: RETHINKING THE JAPANESE MODEL
SOCIOPOLITICAL STRUCTURAL CHANGE AT THE END OF THE 1990 AND INCREASING INCOME INEQUALITY
8 War and Taxation:When Does Patriotism Overcome the Free-Rider Impulse?
THE ECONOMICS OF TAXATION AND TAX COMPLIANCE
The Economics of Taxation
The Economics of Tax Compliance: Deterrence
Other Influences on Tax Compliance
Related Positive Literature
Related Normative Literature
HOW DOES WAR AFFECT ATTITUDES TOWARD TAX EVASION?
9 Liberty, Democracy, and Capacity:Lessons from the Early American Tax Regimes
Part three the social consequences of taxation
10 Extraction and Democracy
11 Improving Tax Administration in Contemporary African States:Lessons from History
THE LIMITS OF CENTRALIZED BUREAUCRACY
ALTERNATIVES TO CENTRALIZED BUREAUCRACY IN PREMODERN STATES
HOW ARE CONTEMPORARY AFRICAN STATES SIMILAR TO PREMODERN STATES?
DECENTRALIZATION IN CONTEMPORARY AFRICAN STATES
PARTIAL PRIVATIZATION IN CONTEMPORARY AFRICAN STATES: SEMI-AUTONOMOUS REVENUE AUTHORITIES
THE UGANDAN REVENUE AUTHORITY
THE SOUTH AFRICAN REVENUE SERVICE
THE KENYA REVENUE AUTHORITY
12 Adam Smith and the Search for an Ideal Tax System
EIGHTEENTH-CENTURY BRITISH TAXES AND ADMINISTRATIVE CAPACITY
APPLYING ADAM SMITH TO THE CONTEMPORARY UNITED STATES
THE INSTITUTIONAL POSSIBILITIES FOR SMITH’S IDEAL TAX SYSTEM
13 Where's the Sex in Fiscal Sociology?:Taxation and Gender in Comparative Perspective
THE ANALYTICS OF TAXING HOUSEHOLDS
THE FILING UNIT, MARRIAGE PENALTIES, AND BONUSES
TWO NEUTRALITIES AND ONE IMPOSSIBILITY THEOREM
MOVING TO JOINT FILING AND ADDING IN RATES
THE MATH OF IT ALL AND A THIRD WAY
A (Not Just) Semantic Note
NOT JUST THE MARRIAGE PENALTY: SECONDARY-EARNER BIAS
A NOTE ON THE KIDS: CHILD VERSUS CHILDCARE CREDITS
RHETORICAL MANIPULATION AND COGNITIVE ERROR
14 The Shoup Mission to Japan:Two Political Economies Intersect
INTRODUCTION: AN AMBITIOUS MISSION
POLITICAL ECONOMIES IN NATIONAL CRISIS
THE SHOUP MISSION: THE AMERICAN SETTING
PREPARATION FOR THE MISSION
THE SHOUP RECOMMENDATIONS
THE AFTERMATH AND LEGACY OF THE MISSION
Epilogue: A Renaissance for Fiscal Sociology?
DIALOGUE ACROSS DISCIPLINARY AND SUBDISCIPLINARY BOUNDARIES
TAXATION AND THE RISE OF NEOLIBERALISM
TAXATION AND GLOBALIZATION
TAXATION AS A SOURCE OF INSTITUTIONAL COMPETITIVENESS
The New Fiscal Sociology
：Taxation in Comparative and Historical Perspective
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