摘要：“The spirit of a people, its cultural level, its social structure, the deeds its policy may prepare—all this and more is writ-ten in its fiscal history, stripped of all phrases,” Joseph Schumpeter wrote in 1918. “He who knows how to listen to its message here discerns the thunder of world history more clearly than anywhere else” (1991 [1918]: 101). Schumpeter predicted that the sociology of taxation would have a rosy future.
