Beyond the social contract : an anthropology of tax

edited by Nicolette Makovicky and Robin Smith

"Tax and taxation are conventionally understood as the embodiment of social contract. This ground-breaking collection of essays challenges this truism, examining what tax might tell us about the limits of social-contract thinking. The contributors shed light on contemporary fiscal structures and public debates about the moralities, practices, and imaginaries of tax systems, using tax to explore the nature of citizenship, personal freedom, and moral and economic value. Their ethnographically grounded accounts show how taxation may be influenced by spaces of fiscal sovereignty that exist outside or alongside the state, taking various forms, from alternative religious communities to economic collectives."

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Year of publication:	2023
Other Persons:	Makovicky, Nicolette (ed.) ; Smith, Robin (ed.)
Publisher:	New York : Berghahn
Subject:	Anthropologie \| Anthropology \| Steuer \| Tax \| Steuersystem \| Tax system \| Sozialvertrag \| Social contract
Description of contents:	Table of Contents [gbv.de]

Extent:	vi, 157 Seiten
Series:	Studies in social analysis. - New York : Berghahn, ZDB-ID 2903522-3. - Vol. 15
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Aufsatzsammlung
Language:	English
Notes:	"Originally published as a special issue of Social Analysis, volume 64, issue 2." - Verso Includes bibliographical references and index Tax beyond the social contract / Nicolette Makovicky and Robin Smith -- Taxes for independence : rejecting a fiscal model of reciprocity in peri-urban Bolivia / Miranda Sheild Johansson -- God's delivery state : taxes, tithes, and a rightful return in urban Ghana / Anna-Riikka Kauppinen -- The fiscal commons : tax evasion, the state, and commoning in a Catalonian cooperative / Vinzenz Bäumer Escobar -- Contesting the social contract : tax reform and economic governance in Istria, Croatia / Robin Smith -- Into and out of citizenship, through personal tax payments : Romanian migrants' leveraging of British self-employment / Dora-Olivia Vicol -- The worth of the 'while' : time and taxes in a Finnish timebank / Matti Eräsaari -- Afterword : putting together the anthropology of tax and the anthropology of ethics / Soumhya Venkatesan.
ISBN:	978-1-80539-040-4 ; 978-1-80539-042-8 ; 978-1-80073-995-6
Other identifiers:	10.3167/9781805390404 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014315655