Note from the editor : taxing inequality and fiscal sociology

In recent years, fiscal sociology has grown to become one of the most vibrant subfields in economic sociology. For a long time, its core topic – public finance – was considered to lie beyond the discipline of sociology, despite the contributions of Rudolph Goldscheid, Fritz Karl Mann, and Joseph Schumpeter, the founders of fiscal sociology over a century ago, who established that there is an essential connection between state finances and the wider social order. New fiscal sociology is reclaiming this connection at a time when the role of the state in the economy is becoming increasingly pronounced and visible.