Fiscal Sociology at the Centenary by Ann Mumford

Author:Ann Mumford
Language: eng
Format: epub
ISBN: 9783030274962
Publisher: Springer International Publishing

That areas of law can become such a part of the fabric of society that they are almost invisible, means that the failure of legislation to be both truly democratic, and also fair to all groups of persons, can remain unprobed by legal scholars, and it is perhaps then most important to seek a fresh eye from other disciplines.

Consider, for example, the question of whether tax law is truly democratic, or, whether it is just an expression of power, or reproduction of existing inequalities. A legal analysis might begin, and end, at the question of whether or not the law was democratically produced. And yet,…the extent to which any class controls taxation is debatable, since tax law is actually legislated by elected representatives and implemented by government bureaucrats. Moreover, if a dominant class does manipulate taxation through legislators and other government officials, would anyone suppose that it is manipulated to decrease social stratification… [in, this case, the United States]? The questions suggests the possibility of some connection between taxation and social stratification, but there is no sociological theory on the subject. (Gibbs 1979: 80)

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