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Title: 財政社会学と政治経済学
Other Titles: Fiscal Sociology and Political Economics
Authors: 赤石, 孝次
Authors (alternative): Akaishi, Takatsugu
Issue Date: 25-Jun-1998
Publisher: 長崎大学経済学会
Citation: 経営と経済, 78(1), pp.69-112; 1998
Abstract: By declining hegemony of the United States and the oil crisis of 1973-74, fiscal sociology came to the renewed and more systematic attention of the political and historical scientists. This note reviews and integrates the literatures on tax policy formation and relates them to J. L.Cambell's fiscal sociology. First, it introduces the theoritical projects of the fiscal sociology. We in turn reviews the society-centered and the state-centered approaches. Finally, by exploring the coalition approach and democratic-institutionalist approach, we suggest the way which fiscal sociological approach can be further developed to address the analysis of the tax regime.
URI: http://hdl.handle.net/10069/29115
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 78 No. 1

Citable URI : http://hdl.handle.net/10069/29115

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