概念与起源
与社会契约论相关。
税收与国家形成
战争与征税塑造国家。
新财政社会学
与财政幻觉对话。
常见问题
- 简单来说？
- 从税收看社会。
- 税收国家是什么？
- 靠税收运行的现代国家。
来源核查日期：2026-10-26
参考文献
- Schumpeter, J. A. (1991). The crisis of the tax state. In R. Swedberg (Ed.), The economics and sociology of capitalism (pp. 99–140). Princeton University Press. (Original work published 1918) 提出财政社会学的经典。
- Levi, M. (1988). Of rule and revenue. University of California Press. 讨论统治者与税收的著作。
- Tilly, C. (1990). Coercion, capital, and European states, AD 990–1990. Basil Blackwell. 战争与税收塑造国家。
- Campbell, J. L. (1993). The state and fiscal sociology. Annual Review of Sociology, 19, 163–185. 研究综述。
- Moore, M. (2004). Revenues, state formation, and the quality of governance in developing countries. International Political Science Review, 25(3), 297–319. 讨论发展中国家治理。
- Martin, I. W., Mehrotra, A. K., & Prasad, M. (Eds.). (2009). The new fiscal sociology: Taxation in comparative and historical perspective. Cambridge University Press. 新财政社会学文集。
- Besley, T., & Persson, T. (2009). The origins of state capacity: Property rights, taxation, and politics. American Economic Review, 99(4), 1218–1244. 显示征税能力的重要性。