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Anthropology and Tax: Ethnographies of Fiscal Relations

Edited by: Johanna Mugler, Miranda Sheild Johansson, Robin Smith

ISBN13: 9781009254588
To be Published: July 2024
Publisher: Cambridge University Press
Country of Publication: UK
Format: Hardback
Price: £105.00



From the perspective of individual taxpayers to international tax norm negotiators, the anthropologists in this collection explore how taxes shape our world: our social relationships and value regimes, how we exclude and include, the categories we think with, and the way we share with each other. A first of its kind, it presents an anthropological discussion about tax rooted in ethnographic work. It asks fundamental questions such as: what is tax, what is taxable, and what do taxes do? By forwarding multiple perspectives from around the world about fiscal systems and how they are experienced and constituted, Anthropology and Tax reconceptualises tax in society. In doing so, this volume makes an incisive intervention in what might be one of the most important debates of our time – that of fiscal sociality.

Subjects:
Taxation
Contents:
Foreword Janet Roitman
Advancing an Anthropology of tax Johanna Mugler, Miranda Sheild Johansson and Robin Smith
1. Becoming the good migrant: how Romanian migrants mobilise taxpayer status Dora-Olivia Vicol
2. The nurturing state: an intimate portrait of becoming a taxpayer in Ghana Anna-Riikka Kauppinen
3. An ecology of payments: taxes, cuotas, and fees in highland Bolivia Miranda Sheild Johansson
4. The persistence of kindred spirits: tax and values in an Istrian wine region Robin Smith
5. Taxation without hegemony: land, fiscal conflicts, and the limits of post-neoliberalism in Ecuador Jeremy Rayner
6. Gambling away fraud: tax and speculative governance in Slovakia Nicolette Makovicky
7. Mottos for a more tax compliant society: strategies, tax compliance research and fiscal practices at the Swedish tax administration Lotta Björklund Larsen
8. General knowledge and particular society: taxation as a way of knowing Olly Owen
9. The colonial debris in the digitalisation of tax in Kenya Nimmo Elmi
10. Fiscal citizenship, assimilation, and colonial governance: a decolonizing analysis of tax in settler states Kyle Willmott
11. Fundraising in Fiji: taxation, proceduralism, and a moral economy of accountability Matti Eräsaari
12. Dead zones of tax inspection: the new strategic direction in the Danish tax authority and its consequences for front staff Karen Boll
13. Tax Havens, commodified citizenship, and the production of home in a globalised world Greg Rawlings
14. Sharing beyond the state: International Tax Norm Negotiations at the OECD Johanna Mugler