Method evidence record
Fiscal Sociology Analysis
Fiscal sociology analysis treats taxation not as a narrow technical matter but as a window onto state-society relations and the formation of the state itself. The tradition descends from Joseph Schumpeter's 1918 essay The Crisis of the Tax State, with its dictum that the fiscal history of a people is above all an essential part of its general history, and from the historical-sociological work of Charles Tilly (1990) linking war, capital, and the building of European states. The New Fiscal Sociology of Martin, Mehrotra, and Prasad (2009) revived and reframed the field, arguing that taxes are social contracts as much as revenue instruments: how a state taxes reveals who holds power, what bargains bind rulers and ruled, and what the polity is capable of. The method reads the tax system as a record of social structure, conflict, and the reciprocal making of states and citizens.
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Source record
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Fiscal Sociology Analysis of Taxation and State-Building
Taxonomic method recordprocess-pipelinepolitical-economy
Schumpeter, J. A. (1918/1991). The Crisis of the Tax State. In R. Swedberg (Ed.), The Economics and Sociology of Capitalism. Princeton University Press. · ISBN 9780691003832
Martin, I. W., Mehrotra, A. K., & Prasad, M. (Eds.). (2009). The New Fiscal Sociology: Taxation in Comparative and Historical Perspective. Cambridge University Press. · ISBN 9780521738392
Tilly, C. (1990). Coercion, Capital, and European States, AD 990-1990. Blackwell. · ISBN 9781557863683
Open full method3 recorded citations, copied from the method source record.
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Related methods
Suggested3
Generated from the method graph and shown as machine-suggested relations. No evidence claim is inferred.
- Same method familyComparative Political Economy
machine-suggestedRelational suggestion, not evidence.
- Used in the same domainRedistribution Preference Analysis
machine-suggestedRelational suggestion, not evidence.
- Same method familyState Autonomy Analysis
machine-suggestedRelational suggestion, not evidence.