Article contents
The Fiscal Component of Revolution: An Essay in Fiscal Sociology
Published online by Cambridge University Press: 05 August 2009
Extract
Throughout history, the control of public funds has been considered a cornerstone of political power. If it is true that all societies, from die dawn of civilizations to the present, have been divided into two classes, one that rules and the other that is ruled, it may be expected that the methods of raising and spending government money have been determined by one social group, generally a minority, to the complete or almost complete exclusion of the rest of the population. Such control would be intended to kill two birds with one stone, serving the direct purpose of administering the state and the indirect purpose of strengthening the privileged position of the governing group and thus prolonging their predominance. Yet studies in fiscal sociology are still in tlieir infancy. Because of their casual and hapo hazard character, they are not as yet a match for political sociology. Only during recent decades has a broader and more systematic approach been attempted.
- Type
- Research Article
- Information
- Copyright
- Copyright © University of Notre Dame 1947
References
1 This analysis is designed to supplement several of my former studies in this field, particularly: “Finanzsoziologie. Grundsätzliche Bemerkungen.” Kölner Vierleljahrshefte fur Soziologie, vol. XII (1933), pp. 1–20;Google Scholar“Beiträge zur Steuersoziologie,” Finanzarchiv, Neue Folge, vol. II (1934), pp. 281–314;Google Scholar“Zur Soziologie der finanzpolitischen Entscheidung,” SchmolUrs Jahrhuch, vol. LVII (1933), pp. 705–730;Google Scholar“Albert Schäffle als Wirtschaftsund Finanzsoziologe,” Gründer der Soziologie (vol. IVGoogle Scholar of my series Soziawissenschaftliche Bausteine), Jena 1932, pp. 11–78;Google Scholar“The Sociology of Taxation,” The Review Of Politics, vol. V (1943), pp. 225–235.Google Scholar See also my book Steuerpolitische Ideale. Vergleichende Studien zur Geschichte der politischen und ökonomischien Ideen und ihres Wirkens in der öffentlichen Meinung 1600–1935 (Jena 1935) (vol. V of my series Finanzwissenschlaftlicher Forschungen).Google Scholar
2 Loth, David, Public Plunder: A History of Crafl in America (New York, 1938), p. 404.Google Scholar
3 See Fortune, May, 1940, pp. 48–49.CrossRefGoogle Scholar
4 See, for instance, Mosca, G., The Ruling Class (Elemenii di Scienza Politico) ed. by Livingston, Arthur (New York, 1939), p. 368.Google Scholar
5 Wicksell, Knut, Finanzlheoretische Untersuchungen (Jena 1896), pp. 110–124;Google ScholarLindahl, Eric, Die Cerechligkeil der Besieuerung. Eine Analyse der Steuerprinzipien auf Grundlage der Crenznuizentheorie (Lund, 1919), pp. 144–154.Google Scholar
6 Petty, William, “A Treatise of Taxes and Contributions,” London 1662:Google Scholar in The Economic Writings of Sir William Ptliy, edited by Hull, Ch. H. (Cambridge, 1899), p. 32.Google Scholar
7 Goldscheid, Rudolf, Staatssozialismus oder Staatskapitalismus? Ein finanzsoziologischer Beitrag zur Lösung des Staatsschulden-Problems (2d and 3rd ed.Vienna-Leip-Google Scholar
8 Goldscheid, Rudolf, “Staat, Öffentlicher Haushalt and Gesellschaft,” in Handbuch der Finanzmssemchaft, edited by Gerloff, W. and Meisel, F., vol. I (Tubingen, 1926). p. 148.Google Scholar
9 Sorokin, Pitirim A., The Sociology of Revolution (Philadelphia and London, 1925). p. 367.Google Scholar
10 I would thus quality Merriman's, R. B. interpretation, which lists the government's financial exactions as one of the two chief original causes of the revolt (Six Contemporaneous Revolutions (Glasgow, 1937), p. 13.Google Scholar
11 Taine, H., Les Origines de la France Contemporaine, vol. III,Google ScholarL' Ancien Régime, vol. II (Paris, 1899), p. 233.Google Scholar
12 Marion, Marcel, Histoire Financière de la France depuis 1715 (Paris, 1919), Introduction, page v.Google Scholar
13 Mathiez, Albert, La Question Sociale pendant la Révolution Française (Paris. 1905), p. 4.Google Scholar
14 de Tocqueville, Alexis, L'Ançien Régime el la Révolution (2d ed., Paris, 1856), pp. 283, 285–286.Google Scholar
15 Ibid., pp. 286–287.
16 Wahl, Adalbert, Vorgeschichte der französischen Revolution, vol. I (Tübingen, 1905), p. 348.Google Scholar
17 LeFebvre, Georges in: La Révolution Française by LeFebvre, G., Guyot, R. and Sagnac, Ph. (Paris, 1930), p. 7.Google Scholar
18 Brinton, Crane, The Anatomy of Revolution (New York, 1938), p. 42.CrossRefGoogle Scholar
19 See Stein, L. V., Geschichte der sozialen Bemegung in Frankreich von 1789 bis auf unsere Tage, I. Bd., Der Begriff der Gesellschaft und die soziale Geschichte der französischen Revolution his zum Jahre 1830 (Munich, 1921), pp. 97–98.Google Scholar
20 Quoted from Alfred Meusel's article “Revolution and Counterrevolution,” Encyclopedia of the Social Sciences, vol. XIII, p. 368.Google Scholar
21 Ortega, Jose y Gasset, , Der Aufstand der Massen (Stuttgart-Berlin, 1933), p. 130.Google Scholar
22 Hyslop, Beatrice Fry, French Nationalism in 1789 according lo the General Cahiers (New York, 1934), pp. 84–86.Google Scholar
23 Idem., p. 86.
24 Trevelyan, George M., The English Revolution 1668–1689 (London, 1939), pp. 44–93.Google Scholar
25 Macaulay, Thomas B., The History of England from the Accession of James II. vol. I (New York, 1856), pp. 482–483.Google Scholar
26 Sorokin, Pitirim A., op. cit., p. 374.Google Scholar
27 Van Tyne, Claude H., The Causes of the War of Independence (Boston and New York, 1922), p. 171.Google Scholar
28 See Dewey, Davis R., Financial History of the United States, 11th ed. (New York, 1931), pp. 31–32;Google ScholarFaulkner, Harold Underwood, American Economic History (5th ed., New York, 1943), p. 128.Google Scholar
29 Hacker, Louis M., The Triumph of American Capitalism (New York, 1940), p. 160.Google Scholar
30 Faulkner, Harold U., American Economic History (5th ed., New York, 1943), p. 130.Google Scholar
31 Brinton, Crane, The Anatomy of Revolution (New York, 1938), p. 42.CrossRefGoogle Scholar
32 Hacker, Louis M., The Triumph of American Capitalism (New York, 1940), p. 161.Google Scholar
33 Beard, Charles A. and Beard, Mary R., The Rise of American Civilization (New York, 1930), pp. 201–203.Google Scholar
34 Also Wright, Chester W., who considers the economic conditions as subordinate causes compared with the political ideals of liberty and self-government, admits that, proximately, the struggle originated in the sphere of tangible material interests, “in the problems of the economic and political organization of the expanding British Empire” (Economic History of the United States (New York, 1941), pp. 204–205).Google Scholar
35 Van Tyne, Claude H., p. 184.Google Scholar
36 Brinton, Crane, p. 40.Google Scholar
37 Merriman, R. B., Six Contemporaneous Revolutions (Glasgow, 1937), p. 10.Google Scholar
38 Idem., p. 11.
39 In comparing the six seventeenth-century upheavals in England, France, the Netherlands, Spain, Portugal, and Naples, Professor R. B. Merriman contends: “In the first place, we find that the most immediate, though not always the most fundamental cause of every one of them was finance; in every case it was arbitrary taxation in one form or another, and the complaints that it evoked, that brought matters to a head.” (op. cit., pp. 15–16.)Google Scholar
40 See Kemmerer, Edwin Walter, Inflation and Revolution. Mexico's Experience, 1912–1917 (Princeton. 1940).Google Scholar
41 Compare Stolper, Gustav, German Economy, 1870–1940, Issues and Trends (New York, 1940), pp. 125–130.Google Scholar
42 Quoted from Andreades, A. M., A History of Creefc Public Finance, vol. I (Cambridge, 1933). pp. 222–223.Google Scholar
43 Compare Rostovtzeff, M., A History of the Ancient World, vol. I (Oxford, 1926). pp. 316–317,Google ScholarAndreades, A. M., pp. 130–131.Google Scholar
44 Compare Meyer, Eduard, Geschichte des Alterthums, vol. 4 (Stuttgart and Berlin, 1901), pp. 560–601.Google Scholar
45 Peisker, J., Die serbische Zadruga, Zeitschrift für Sozial and Wirlschaftsgeschichte, vol. VII (1900), pp. 211–326.Google Scholar
46 See Simkhowitch, Wladimir Gr., Die Feldgemeinschaft in Russland (Jena, 1898);Google ScholarTschuprow, Alexander A., Die Feldgemeinschaft. Eine morphologische Untersuchung (Strassburg, 1902);Google ScholarRachfahl, Felix, “Zur Geschichte des Grundeigentums,” Jahrbücher für National-ökonomie, vol. 74 (1900), p. 9;Google ScholarBelow, Georg V., “Das kurze Leben einer viel genannten Theorie” in: Probleme der Wirischaftsgeschichte (Tübingen, 1920), pp. 13–14.Google Scholar
47 Caesar, , De Bello Callico, Liber VI, ch. 13.Google Scholar
- 4
- Cited by