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2018 | OriginalPaper | Buchkapitel

47. Paretian Fiscal Sociology

verfasst von : Michael McLure

Erschienen in: James M. Buchanan

Verlag: Springer International Publishing

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Abstract

This study considers Pareto’s treatment of fiscal issues, first as a middle age economist and subsequently as a mature age sociologist. It establishes that Pareto never regarded fiscal studies as a purely theoretical exercise. Even as an economist, he relegated ‘fiscal effects’ to the aspect of applied economics that he called the ‘concrete economic phenomenon’. Pareto’s fiscal sociology takes his observations from applied economics and subjects them to further analysis using his division between logical and non-logical action, with fiscal effects falling within the category of non-logical action. This chapter reviews those enhancements and subjects Paretian fiscal sociology to critical assessment. While the Paretian episode in fiscal sociology has now long passed, the study concludes by noting a number of its attributes that have continuing relevance.

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Vorheriges Kapitel Italian Influences on Buchanan’s Research Program

Nächstes Kapitel Artefactual and Artisanship: James M. Buchanan and Vincent Ostrom at the Core and Beyond the Boundaries of Public Choice

The two classic accounts of the Italian fiscal tradition are Mauro Fasiani’s “Der gegenwärtige stand der reinen theorie der finanzwissenschaft in Italien” (1980 [1932‐1933]) and James Buchanan’s “‘La Scienza delle Finanze’: The Italian Tradition in Fiscal Theory” (1960). Fasiani’s influence on Buchanan’s thinking about the Italian fiscal tradition is readily evident from his paper, including his acknowledgement of Fasiani, but there is a significant difference in their respective assessments of the Paretians. Fasiani, in the abovementioned paper and in a subsequent work (Fasiani 1949), was much more appreciative of Pareto’s sociology than was Buchanan.

When hearing this matter, Justice Henry B. Higgins, President of the Commonwealth Court of Conciliation and Arbitration (and formerly a Member of the Australian Parliament for the ‘Protectionist Party’), ruled that the “provision for ‘fair and reasonable’ remuneration … must be meant to secure to them (employees in the industry) something which they cannot get by the ordinary system of individual bargaining with employers. … the standard of ‘fair and reasonable’ must therefore be something else, and I cannot think of any other standard appropriate than the normal needs of an average employee, regarded as a human being in a civilised community” (Higgins 1907, p. 3). From that principle, Higgins ruled on the value of a fair and reasonable wage rates for the purposes of the Act.

After the first sentence of this quote, Pareto is citing his own numeric example from the Cours (1971 [1896‐1897], pp. 1086–1089).

Giovanni Busino suggests that Pareto is, in his sociology, concerned with “discovering the logic of non-logic” (Busino 1994, p. 10). In relation to public finances, that means that Pareto’s fiscal sociology is concerned with discovering the logic, in the form of general regularities and uniformities, of fiscally directed redistributions (including debt as a fiscal device that redistributes income) for that does not comply with the strict meaning of a logical means-ends relationship, along the lines defined earlier in this chapter.

See Fausto (2006) and Fossati (2006).

A detailed account of Pareto’s reaction against the economics of public finance can be found in McLure (2007).

The Paretian episode in fiscal sociology and its end is discussed by McLure (2007); and the relevance of that episode for historians is examined very thoughtfully by Italo Magnani (2008).

A Paretian explanation of Western Australian Government’s public finances is presented in McLure (2017), which shows that the increase in revenue raising capacity from the millennium mineral boom led to a massive increase in net public debt because the Government treated a transitory increase in royalty and tax revenue as a permanent increase in its capacity to fund ongoing growth recurrent expenditures.

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Titel: Paretian Fiscal Sociology
verfasst von: Michael McLure
Verlag: Springer International Publishing
Buch: James M. Buchanan
Print ISBN: 978-3-030-03079-7

Electronic ISBN: 978-3-030-03080-3

Copyright-Jahr: 2018
DOI: https://doi.org/10.1007/978-3-030-03080-3_47