There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister for

This book investigates the relationship between taxation, the State and society in democracy. Fiscal sociology is a broad social science in terms of its discipl

Taxes are a fundamental element of modern industrial societies and affect every citizen. Today's tax regimes are historical constructions that reflect a nation'

Taxation in Utopia explores utopian political philosophy from the neglected perspective of taxation. At its core, taxation is an ethical question. It requires p

Taxes are an inescapable part of life. They are perhaps the most economically consequential aspect of the relationship between individuals and their government.