Fiscal Sociology in an Age of Globalization: Comparing Tax Regimes in Advanced Capitalist Countries

2005 ◽  
pp. 391-418
Author(s):  
John Campbell
2021 ◽  
Vol 62 (2) ◽  
pp. 505-552
Author(s):  
Alexander Leipold ◽  
Sebastian Huhnholz

Abstract For decades, the Schumpeterian tax state was considered the central paradigm of Fiscal Sociology. However, it increasingly fails to meet many of the conceptual challenges of contemporary public finance. To demonstrate this, the paper undertakes a double re-contextualization of the discourse on public finance. Its development is traced back to evolutionary thinking, which Joseph Schumpeter updated around 1918. However, and following the rise of democratic capitalism after 1945, thinking about the tax state became intertwined with economic control. Its socio-political specifics were marginalized. Since the Great Recession of 2008/2009 and widening fiscal crises in advanced capitalist economies, this discursive narrowing has again become the subject of political and economic controversies.


2013 ◽  
Vol 11 (4) ◽  
pp. 1146-1146
Author(s):  
Aaron Schneider

This valuable review of my book identifies core points and three potential areas of deepening: newly emerging elites, additional cases, and the challenge of fiscal sociology research in Central America. I address each in turn. As noted, contemporary elites share many characteristics with traditional elites, who are accurately described as incestuous, exclusive, and self-perpetuating. Some of the newly emerging elites are indeed drawn from the very families and networks that produced prior generations of elites. This evolution has been usefully described in ethnographic work by Central Americans such as Marta Casaús Arzú and North Americans such as Jeffrey Paige. They note that despite continuities, there are important differences in contemporary elites, perhaps because of the democratic regimes in which they operate, and especially because of their location atop transnationally integrated production processes. Still, while this structural position produces both conflicts and coincidences of interest with traditional elite actors, the precise pattern of intraelite relations is the outcome of contingent social processes captured by the dimensions of cohesion and dominance. Different combinations of cohesion and dominance in intraelite relations serve as a useful beginning to the analysis of tax-regime outcomes.


CFA Digest ◽  
2010 ◽  
Vol 40 (2) ◽  
pp. 66-67
Author(s):  
Jonathan Wheeler Hubbard

2020 ◽  
Vol 23 (9) ◽  
pp. 1040-1063
Author(s):  
E.A. Nepochatenko ◽  
E.T. Prokopchuk ◽  
B.S. Guzar

Subject. The article considers financial regulation through the use of tax mechanisms. Objectives. The aim of the study is to evaluate European and Ukrainian practices of fiscal incentives for farming through fiscal instruments with VAT playing the key role. Methods. In the study we employed economic and statistical research methods, like monographic, comparison, scientific generalization. Results. Based on the analysis of VAT implementation on farmers in developed countries in Europe we substantiated the conclusion about its focus on simplifying the tax procedures and eliminating the negative impact on operations of economic entities. Special tax treatment (including VAT collection) is mainly used to streamline tax relations, taking into account the specifics of farming, rather than to improve the financial support to farms. We revealed that in the Ukrainian practice its main task is financial support to agricultural production. Conclusions and Relevance. The experience of developed European countries on the use of special tax regimes and taxation procedures should serve as a model for Ukraine. Financial incentives for agricultural production development should be directly supported by the State, and special tax treatment and tax administration should be focused on streamlining tax relations in the region, based on the practice of developed European countries such as UK, Germany, Italy and France.


2017 ◽  
Vol 93 (4) ◽  
pp. 101-125 ◽  
Author(s):  
Inga Bethmann ◽  
Martin Jacob ◽  
Maximilian A. Müller

ABSTRACT Tax regimes treat losses and profits asymmetrically when profits are immediately taxed, but losses are not immediately refunded. We find that treating losses less asymmetrically by granting refunds less restrictively increases loss firms' investment: A third of the refund is invested and the rest is held as cash or returned to shareholders. However, the investment response is driven primarily by firms prone to engage in risky overinvestment. Consistent with the risk of misallocation, we find a delayed exit of low-productivity loss firms receiving less restrictive refunds, indicating potential distortion of the competitive selection of firms. This distortion also negatively affects aggregate output and productivity. Our results suggest that stimulating loss firms' investment with refunds unconditional on their future prospects comes at the risk of misallocation. JEL Classifications: G31; H21; H25.


2021 ◽  
pp. 000169932110228
Author(s):  
Jeevitha Yogachandiran Qvist ◽  
Hans-Peter Y Qvist

Non-Western immigrants in Scandinavia have a higher risk of early retirement on a disability pension than natives, but the reasons are unclear. One theory is that increased demands for standardization, efficiency and productivity in advanced capitalist labour markets, such as the Scandinavian market, cause expulsion of the weakest and least qualified individuals from the labour market, including a disproportionate share of non-Western immigrants. Another theory is that non-Western immigrants already have poorer health than natives upon arrival in Scandinavia. This article examines the extent to which the native–immigrant gap in early retirement on a disability pension is explained by non-Western immigrants’ disadvantaged position in the labour market when pre-existing health differences are controlled for. To this end, we draw on Danish register data, including all disability pensions granted in 2003–2012 to natives and non-Western immigrants who arrived in Denmark in 1998. Our results suggest that a minor proportion of the native–immigrant gap in disability pensions is explained by non-Western immigrants’ health upon arrival, whereas the vast majority of the gap is explained by non-Western immigrants’ disadvantaged position in the labour market.


Sign in / Sign up

Export Citation Format

Share Document