Essentials of Fiscal Sociology

The issue whether fiscal sociology is ripe for an encyclopedia is the hidden agenda of this project. The essays cover both, the history of fiscal sociology and recent and future issues, such as the making of the Estonian constitution, which emphasizes fiscal austerity, and the emerging European constitution.

Jürgen G. Backhaus, born in 1950, JSD 1976, PhD (Econ) 1985, has held the Krupp Chair in Public Finance and Fiscal Sociology at Erfurt University since November 2000. Between 1986 and 2000, he held the chair in Public Economics at Maastricht University. In 2004 he was awarded an honorary doctorate by the University of Thessaly (Greece). He has published 68 books and monographs, about 200 articles in refereed journals and book chapters, more than 30 scholarly notes and some 70 reviews. His research interests span economics, but also neighboring disciplines such as law, fiscal sociology and environmental sciences.

Contents: Bénédicte Le Brun: Fiscal Sociology: An Innovative Approach of Citizenship and Democracy Design – Ringa Raudla: The Making Of The Estonian Fiscal Constitution: Institutional Interests Versus Historical Constraints – Auke R. Leen: Europe’s Fiscal Constitution – Vladimir Boguslavskiy: Cognitive Dissonance And Taxpayer’s Discipline – Richard Wagner: Property, Social Order, and Public Finance – Silvia Fedeli/Francesco Forte: Political And Fiscal Illusion And The Laffer Curve. Reflections On An Italian Case – Ringa Raudla: Constitution And The Development of Organic Budget Law In Estonia – Giuseppe Eusepi: Public Services as Productive Factors - An Italian View – Nalin Bharti/Gopal Ganesh: Privatization and Labour in South Asia: Some Issues in Fiscal Sociology – Alexander Ebner: Debating European Governance: An Institutionalist Assessment from the Viewpoint of Political Economy and Fiscal Sociology – Francesco Forte/Paolo Silvestri: Pareto’s Sociological Maximum of Utility of the Community and the Theory of the Elites – Gerhard Scheuerer: Cameralism and Management Information System in Public Administration – Domenico Da Empoli: Patenting Generic Marine Resources: A Private or a Public Choice? – Silvia Fedeli/Francesco Forte: The Pareto Sociological Theory of the Elites and the Italian Parliament (1861-1928) – Silvia Fedeli/Francesco Forte: A Survival Analysis of the Circulation of the Political Elites Governing Italy from 1861 to 1994 – Jürgen Backhaus: Fiscal Sociology and Public Choice – Enrico Schöbel: John R. Commons (1862-1945) on Constitution and Tax Assessment Procedure: A Classic in Fiscal Sociology – Francesco Forte/Cosimo Magazzino/Michela Mantovani: On the Failure of European Planning for Less Developed Regions - The Case of Calabria – Chia-Jen Chang/Tai-Lung Chou: The Effect of Social Structural Change on the Formation of National Fiscal Deficit: The Case of Taiwan – Silvia Fedeli/Francesco Forte: In Search of the Laws of Access and Survival of the Members of the Italian Parliament in Relation to their Party Affiliation (1946-2011).