Rev Austrian Econ (2009) 22:119–122 DOI 10.1007/s11138-008-0065-1 Review of Richard E. Wagner’s fiscal sociology and the theory of public finance: An exploratory essay Massachusetts: Edward Elgar Publishing Limited, 2007, 228 pp. Brian Pitt Published online: 3 September 2008 Springer Science + Business Media, LLC 2008 Joseph Schumpeter (; 1991: 100–101) observed that public expenditure has an enormous influence on economic organization, culture, human spirit, and the fate of nations. For this reason, he argued that the study of the social processes behind public finances, that is, fiscal sociology, is one of the best starting points for an investigation of society and, particularly, its political life. Although there have been a number of insightful attempts to answer the Schumpeterian call, the field remains without a coherent intellectual framework. Richard E. Wagner, however, in his stimulating book Fiscal Sociology and the Theory of Public Finance: An Exploratory Essay,lays out an emergent theoretical approach for fiscal sociologists and public finance economists. In offering “a personal statement regarding the theory of public finance…[as]…one aspect of a broader scheme of social theorizing,” this book is written quite effectively. As opposed to averring why a social-theoretic approach to public finance is superlative, for example, Wagner
The Review of Austrian Economics – Springer Journals
Published: Sep 3, 2008
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