Fiscal sociology is the sociology of public finance, particularly tax policy. As a field, it seeks to explore the relationship that taxation constitutes between citizens and the state, including the cultural and historical factors that determine compliance with taxation. Joseph Schumpeter's 1918 work "The Crisis of the Tax State" is a founding text of fiscal sociology, though Schumpeter himself borrowed the term from the Austrian sociologist Rudolf Goldscheid's 1917 Staatssozialismus oder Staatskapitalismus ("State Socialism or State Capitalism"). Since the 1990s, "new fiscal sociology" has analysed the foundational role of taxation as a cause, and not just an effect, of the emergence of modernity.
- Mumford, Ann (2019). Fiscal Sociology at the Centenary: UK Perspectives on Budgeting, Taxation and Austerity. Cham: Palgrave Macmillan. pp. 11–12. ISBN 978-3030274955.
- Martin, Isaac William; et al. (2009). "The Thunder of History: The Origins and Development of the New Fiscal Sociology". In Martin, Isaac William; Mehrotra, Ajay K.; Prasad, Monica (eds.). The New Fiscal Sociology: Taxation in Comparative and Historical Perspective. Cambridge: Cambridge University Press. pp. 1–2. ISBN 978-0521494274.
- Forssén, Björn (2019). Law and Language on The Making of Tax Laws and Words and context – with Legal Semiotics: Fourth edition. Stockholm: Published by the author and available in full text on www.forssen.com (where you find the book under code 011Röd).
- Forssén, Björn (2019). The Entrepreneur and the Making of Tax Laws – A Swedish Experience of the EU law: Fourth edition. Stockholm: Published by the author and available in full text on www.forssen.com (where you find the book under code 010Röd).
- Leroy, Marc (2011). Taxation, the State and Society: The Fiscal Sociology of Interventionist Democracy. New York: Peter Lang. ISBN 978-9052016979.
- McLure, Michael (2007). The Paretian School and Italian Fiscal Sociology. Basingstoke: Palgrave Macmillan. ISBN 978-0230596269.
- Schumpeter, Joseph (1991) . "The Crisis of the Tax State". In Swedberg, Richard (ed.). The Economics and Sociology of Capitalism. Princeton: Princeton University Press. pp. 99–140. ISBN 978-0691222141.
- Wagner, Richard E. (2007). Fiscal Sociology and the Theory of Public Finance: An Exploratory Essay. Cheltenham: Edward Elgar. ISBN 978-1847202468.