Taxation, the State and Society

This insightful book examines the interplay of taxation, the State, and society within democratic frameworks, offering a comprehensive analysis of fiscal sociology.

In Taxation, the State and Society, Marc Leroy delves into the intricate dynamics between taxation, governmental structures, and societal frameworks within democratic contexts. This exploration is rooted in fiscal sociology, which intertwines various disciplines such as law, economics, sociology, and political science. By examining the genesis, development, and crisis of the State, Leroy highlights how policy factors—including institutional ideologies and the political spectrum—shape the fiscal landscape and influence the welfare State's resilience amidst neo-liberal market ideologies.

The book further investigates the empirical aspects of public financing, scrutinizing how tax policies contribute to social divisions and the growth of public expenditure. Leroy emphasizes the bureaucratic complexities surrounding tax deviance and the rationality of taxpayers, painting a comprehensive picture of the challenges faced by interventionist States. With a keen focus on globalization, he addresses issues such as income redistribution, tax competition, and the roles of multinational corporations and international organizations in shaping tax policies.

Ultimately, Taxation, the State and Society advocates for a tax citizen-based approach to understanding the social contract in democracies. Leroy's work not only sheds light on the multifaceted relationship between taxation and society but also encourages readers to consider the implications of fiscal policies on democratic governance and social equity.