Hostname: page-component-586b7cd67f-t8hqh Total loading time: 0 Render date: 2024-11-20T14:42:29.891Z Has data issue: false hasContentIssue false
  • English
  • Français

Tocqueville Pioneer of Fiscal Sociology

Published online by Cambridge University Press:  29 September 2010

Marc Leroy
Marc Leroy*
Affiliation:
Université de Reims, CRDT (Gis-Grale/CNRS) [[email protected]].
Get access

Abstract

This article presents an unknown aspect of Tocqueville’s thinking that positions him as a pioneer in the field of fiscal sociology. In Democracy in America, he puts forward the general trend by democratic societies to increase their public expenditure, which would later be known as Wagner’s law. His findings continue to be valid in an era of economic globalization, especially with the resilience of the Welfare State. In The Old Regime and the Revolution, the demonstration is mainly based on the financial changes in the public sector that contributed to destroying political freedom, accentuating class divisions, and delegitimizing public action while cognitive and ideological factors precipitated the movement. Tocqueville’s pioneering work is remarkable for its methodology (although this remains implicit rather than explicit) and for its results. Nevertheless it is not referred to by either the founders of financial sociology or by current researchers.

Résumé

Cet article présente un aspect méconnu de la pensée de Tocqueville, pionnier de la sociologie fiscale. Dans La Démocratie en Amérique, il a mis en évidence la tendance générale à la hausse des dépenses publiques des sociétés démocratiques, qui sera plus tard connue comme loi de Wagner. Cette leçon demeure valable à l’ère de la globalisation économique, notamment avec la résilience de l’État-providence. Dans L’Ancien Régime et la Révolution, la démonstration se fonde principalement sur les mutations financières étatiques qui ont contribué à détruire la liberté politique, à accentuer la division des classes, et à délégitimer l’action publique, les facteurs cognitifs et idéologiques ayant précipité le mouvement. Le travail pionnier de Tocqueville est remarquable par sa méthodologie (même si elle est peu explicitée) et par ses résultats. Il est cependant à peu près ignoré des chercheurs du domaine. Ce à quoi l’article souhaite remédier.

Zusammenfassung

Dieser Betrag beleuchtet einen unbekannten Gedankengang Tocquevilles, Vorläufer der steuerlichen Soziologie. In Démocratie en Amérique weist er auf die allgemeine Erhöhung der öffentlichen Ausgaben der amerikanischen Staaten hin, später als Wagnergesetz in die Geschichte eingegangen. Dies trifft auch zur Zeit der wirtschaftlichen Globalisierung zu, besonders für den Sozialstaat. In L’Ancien Régime et la Révolution geht es hauptsächlich um die staatlichen Finanzveränderungen, die die politische Freiheit zerstört, die Klassenunterschiede verstärkt und die öffentliche Hand verunglimpft haben, wobei die kognitiven und ideologischen Faktoren diese Bewegung beschleunigt haben. Die Vorläuferrolle Tocquevilles ist bemerkenswert sowohl was die Methode (selbst wenn sie relativ unerklärt bleibt) als auch die Ergebnisse anbelangt, den Wissenschaftlern aber ist sie unbekannt. Dieser Aufsatz soll hier Abhilfe schaffen.

Keywords

TocquevilleFinancial and Fiscal SociologyWagner’s LawRevolutionsTocquevilleSociologie financière et fiscaleLoi de WagnerRévolutionsTocquevilleWirtschaftliche und steuerliche SoziologieWagnergesetzRevolutionen
Type
Research Articles
Information
European Journal of Sociology / Archives Européennes de Sociologie , Volume 51 , Issue 2 , August 2010 , pp. 195 - 239
Copyright
Copyright © A.E.S. 2010

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

Aidt, Toke S. and Jensen, Peter S., 2009. “Tax Structure, Size of Government, and the Extension of the Voting Franchise in Western Europe”, International Tax Public and Finance, 16, pp. 362-394.CrossRefGoogle Scholar
Bay, Ann-Helen and Pedersen, Axel W., 2006. “The Limits of Social Solidarity”, Acta Sociologica, 49 (4), pp. 419-436.CrossRefGoogle Scholar
Bergman, Marcelo 2002. “Who pays for Social Policy? A Study on Taxes and Trust”, Journal of Social Policy, 31 (2), pp. 289-305.CrossRefGoogle Scholar
Bonney, Richard dir., 1996. Systèmes économiques et finances publiques (Paris, Puf).Google Scholar
Borgatta, Gino, [1920] 2007. “The Scientific Study of Fiscal Phenomena”, in McLure, MichaelThe Paretian School and Italian Fiscal Sociology (New York, Palgrave Macmillan).Google Scholar
Brooks, Clem and Manza, Jeff, 2006. “Why Do Welfare States Persist?”, The Journal of Politics, 68 (4), pp. 816-827.CrossRefGoogle Scholar
Brown, David S. and Hunter, Wendy, 1999. “Democracy and Social Spending in Latin America”, American Political Science Review, 93 (4), pp. 779-790.CrossRefGoogle Scholar
Carone, Giuseppe, Schmidt, Jan H. and Nicodeme, Gaëtan, 2007. “Tax Revenues in the European Union: Recent Trends and Challenges ahead”, European Economy, Economic Papers, 280.Google Scholar
Castles, Francis G., 2009. “What Welfare States Do: A Disaggregated Expenditure Approach”, Journal of Social Policy, 38 (2), pp. 45-62.CrossRefGoogle Scholar
Chaunu, Pierre, 1977. “L’État” in Braudel, Fernand et Labrousse, Ernest, eds., Histoire économique et sociale de la France (Paris, Puf).Google Scholar
Claramunt, Carlos O. and Arroyo, Salvador C., 2000. “The Role of the Resources of the Power Hypothesis in Explaining the Spanish Welfare State between 1975-1995”, European Journal of Political Research, 38 (2), pp. 261-284.CrossRefGoogle Scholar
Crepaz, Markus M. L. and Moser, Ann W., 2004. “The Impact of Collective and Competitive Veto Points on Public Expenditures in the Global Age”, Comparative Political Studies, 37 (3), pp. 259-285.CrossRefGoogle Scholar
Delorme, Robert et André, Christian, 1983. L’Etat et l’économie. Un essai d’explication de l’évolution des dépenses publiques en France (1870–1980) (Paris, Seuil).Google Scholar
Dreher, Axel, 2006. “The Influence of Globalization on Taxes and Social Policy: An Empirical Analysis for OECD Countries”, European Journal of Political Economy, 22 (1), pp. 179-201.CrossRefGoogle Scholar
Falch, Torberg and Rattsø, Jorn, 1997. “Political Economic Determinants of School Spending in Federal States: Theory and Time-series Evidence”, European Journal of Political Economy, vol. 13, p. 299-314.CrossRefGoogle Scholar
Feldman, Stanley and Steenbergen, Marco R., 2001. “The Humanitarian Foundation of Public Support for Social Welfare”, American Journal of Political Science, 45 (3), pp. 658-677.CrossRefGoogle Scholar
Garret, Geoffrey, 1998. Partisan Politics in the Global Economy (Cambridge, Cambridge University Press).CrossRefGoogle Scholar
Garret, Geoffrey and Mitchell, Deborah, 2001. “Globalization, Government Spending and Taxation in the OECD”, European Journal of Political Research, 39 (2), pp. 145-177.CrossRefGoogle Scholar
Goldscheid, Rudolf, 1917. Staatssozialismus oder Staatskapitalismus (Leipzig, Brüder Suschitzky).Google Scholar
Goldscheid, Rudolf, 1967. “Sociological Approach to Problems of Public Finance” in Musgrave, Richard A. and Peacock, Alan T., Classics in the Theory of Public Finance (New York, St Martin’s Press).Google Scholar
Griziotti, Benvenuto, [1949] 2007. “At the School of Vilfredo Pareto and Maffeo Pantaloni” in McLure, Michael, The Paretian School and Italian Fiscal Sociology (New York, Palgrave Macmillan).Google Scholar
Ha, Eunyoung, 2008. “Globalization, Veto Players, and Welfare Spending”, Comparative Political Studies, 41 (6), pp. 783-813.CrossRefGoogle Scholar
Hansson, Åsa, and Olofsdotter, Karin, 2008. “Integration and the Structure of Public Spending”, Comparative Political Studies, 41 (7), pp. 1001-1027.CrossRefGoogle Scholar
Kahneman, Daniel and Tversky, Amos, 1972. “Subjective Probability: A Judgment of Representativeness”, Cognitive Psychology, 3, pp. 430-454.CrossRefGoogle Scholar
Kemp, Simon, 2002. Public Goods and Private Wants (Cheltenham, Edward Elgar).Google Scholar
Kite, Cynthia, 2002. “The Globalized, Generous Welfare State: Possibility or Oxymoron”, European Journal of Political Research, 41 (3), pp. 307-343.CrossRefGoogle Scholar
Koren, Stephan and Stiassny, Alfred, 1998. “Tax and Spend, or Spend and Tax”, Journal of Policy Modeling, 20 (2), pp. 163-191.CrossRefGoogle Scholar
Korpi, Walter and Palme, Joakim, 1998. “The Paradox of Redistribution and the Strategy of Equality: Welfare State Institutions, Inequality and Poverty in the Western Countries”, American Sociological Review, 63 (5), pp. 661-687.Google Scholar
Korpi, Walter and Palme, Joakim, 2003. “New Politics and Class Politics in the Context of Austerity and Globalization: Welfare State Regress in 18 Countries, 1975-1995”, American Political Science Review, 97 (3), pp. 425-446.CrossRefGoogle Scholar
Leroy, Marc, 2002. Sociologie de l’impôt (Paris, PUF, coll. Que sais-je ?)Google Scholar
Leroy, Marc, 2003. “Sociologie du contribuable et évitement de l’impôt”, Archives européennes de sociologie, 44 (2), pp. 213-244.CrossRefGoogle Scholar
Leroy, Marc, 2007. Sociologie des finances publiques (Paris, La Découverte, coll. Repères).CrossRefGoogle Scholar
Leroy, Marc, 2008. “Tax Sociology: Sociopolitical Issues for a Dialogue with Economists”, Socio-logos, 3, pp. 1-28.Google Scholar
Leroy, Marc, 2010. Taxation, The State and Society (Bruxelles/New York, Peter Lang).Google Scholar
Lewis, Alan and Jackson, Diane, 1985. “Voting Preferences and Attitude to Public Expenditure”, Political Studies, 33, pp. 457-466.CrossRefGoogle Scholar
Lindert, Peter H., 2004. Growing Public. Social Spending and Economic Growth Since the Eighteenth Century (Cambridge, Cambridge University Press).Google Scholar
Lindsay, Peter H. and Norman, Donald A., 1980. Human Information Processing (New York, Academic Press).Google Scholar
Mahler, Vincent A. and Jesuit, David K., 2006. “Fiscal Redistribution in the Developed Countries: New Insights from the Luxembourg Income Study”, Socio-Economic Review, 4 (3), pp. 483-511.CrossRefGoogle Scholar
Mann, Fritz Karl, 1943. “The Sociology of Taxation”, The Review of Politics, 5, pp. 225-235.CrossRefGoogle Scholar
Mann, Fritz Karl, 1947. “The Fiscal Component of Revolution: An Essay in Fiscal Sociology”, The Review of Politics, 9 (3), pp. 331-349.CrossRefGoogle Scholar
Mann, Fritz Karl, 1949. “Re-Orientation through Fiscal Theory”, Kyklos, 3 (2), pp. 116-129.CrossRefGoogle Scholar
Marshall, Trevor H., 1950. Citizen and Social Class (Cambridge, Cambridge University Press).Google Scholar
Mathias, Peter and O′Brien, Patrick, 1976. “Taxation in Britain and France, 1715-1810. A Comparison of the Social and Economic Incidence of Taxes Collected for the Central Governments”, Journal of European Economic History, 5 (3), pp. 601-655.Google Scholar
Midtbø, Tor, 1999. “The Impact of Parties, Economic Growth, and Public Sector Expansion: A Comparison of long-term Dynamics in the Scandinavian and Anglo-American Democracies”, European Journal of Political Research, 35 (2), pp. 199-223.Google Scholar
Murray, R. A., [1915] 2007. “The Science of Public Finance, Fiscal Law and the Notion of State”, in McLure, Michael, The Paretian School and Italian Fiscal Sociology (New York, Palgrave Macmillan).Google Scholar
Neck, Reinhard, and Getzner, Michael, 2007. “Austrian Government Expenditures: Wagner’s Law Or Baumol’s Disease?” International Business & Economics Research Journal, 6 (11), pp. 49-65.Google Scholar
Nisbett, Richard and Ross, Lee, 1980. Human Inference (Prentice-Hall, Englewood Cliffs).Google Scholar
Pareto, Vilfredo, 1968. Traité de sociologie générale (Genève, Droz).Google Scholar
Peacock, Alan T. and Wiseman, Jack, 1967. The Growth of Public Expenditure in the United Kingdom (London, Allen and Unwin).Google Scholar
Pierson, Paul, 1994. Dismantling the Welfare State? Reagan, Thatcher and the Politics of Retrenchment (Cambridge, Cambridge University Press).CrossRefGoogle Scholar
Rosanvallon, Pierre, 1981. La crise de l’État-providence (Paris, Seuil).Google Scholar
Ross, Michael L., 2004. “Does Taxation Lead to Representation”, British Journal of Political Science, 34, pp. 229-249.CrossRefGoogle Scholar
Rudra, Nita, 2002. “Globalization and the Decline of the Welfare State in Less-Developed Countries” International Organization, 56 (2), pp. 411-445.CrossRefGoogle Scholar
Scharpf, Fritz W., 2000. “The Viability of Advanced Welfare States in International Economy: Vulnerabilities and Options”, Journal of European Public Policy, 7 (2), pp. 190-228.CrossRefGoogle Scholar
Schumpeter, Joseph A., [1918, “Die Krise des Steuersstaats”, Zeitfragen aus dem Gebiet der Soziologie, 4] 1954. “The Crisis of the Tax State”, International Economic Papers, 4, pp. 5-38).Google Scholar
Sensini, Guido, [1929] 2007. “Outline of Theorical Public Finance” in McLure, Michael, The Paretian School and Italian Fiscal Sociology (New York, Palgrave Macmillan).Google Scholar
Steensland, Brian, 2006. “Cultural Categories and the American Welfare State: The Case of Guaranteed Income Policy”, American Journal of Sociology, 111 (5), pp. 1273-1326.CrossRefGoogle Scholar
Swank, Duane, 2006. “Tax Policy in an Era of Internationalization: Explaining the Spread of Neoliberalism”, International Organization, 60 (4), pp. 847-882.CrossRefGoogle Scholar
Swank, Duane and Steinmo, Sven, 2002. “The New Political Economy of Taxation in Advanced Capitalist Democracies”, American Journal of Political Science, 46 (3), pp. 642-653.CrossRefGoogle Scholar
Tanzi, Vito, 1995. Taxation in Integrating World (Washington, The Brookings Institution).Google Scholar
Tarde, Gabriel, [1895] 1979. Les lois de l’imitation (Paris, PUF).Google Scholar
Tilly, Charles, 1986. La France conteste de 1600 à nos jours (Paris, Fayard).Google Scholar
Tocqueville, Alexis de, [1835, De la démocrocratie en Amérique], 2004. Democracy in America (New York, Library of America).Google Scholar
Tocqueville, Alexis de, [1856] 1986. État social et politique de la France avant et depuis 1789 (Paris, Robert Laffont, Bouquin).Google Scholar
Tocqueville, Alexis de, [1856, L’Ancien régime et la Révolution], 1998. The Old Regime and the Revolution (Chicago, Chicago University Press).Google Scholar
Vis, Barbara, 2007. “States of Welfare or States of Workfare? Welfare State Restructuring in 16 Capitalist Democracies, 1985-2002”, Policy and Politics, (35) 1, pp. 105-122.CrossRefGoogle Scholar
Wagner, Adolph, 1890. Finanzwissenschaft (Leipzig, Winter, C. F.).Google Scholar
Wagner, Adolph, 1967. “Three Extracts on Public Finance” in Musgrave, Richard A. and Peacock, Alan T., Classics in the Theory of Public Finance (New York, St Martin’s Press).Google Scholar
Webber, Carolyn and Wildavsky, Aaron, 1986. A History of Taxation and Expenditure in the Western World (New York, Simon & Shuster).Google Scholar