Beyond the Social Contract

An Anthropology of Tax

Nicolette Makovicky, Robin Smith (Herausgeber)

Buch | Softcover

163 Seiten

2023
Berghahn Books (Verlag)
978-1-80539-042-8 (ISBN)

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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.

Nicolette Makovicky is Director of Russian and East European Studies at the Oxford School of Global and Area Studies, University of Oxford. She is the editor of Neoliberalism, Personhood, and Postsocialism: Enterprising Selves in Changing Economies (Routledge, 2014), and co-editor of Slogans: Subjection, Subversion, and the Politics of Neoliberalism (Routledge, 2019).

Introduction: Tax Beyond the Social Contract

Nicolette Makovicky and Robin Smith

Chapter 1. Taxes for Independence: Rejecting a Fiscal Model of Reciprocity in Peri-urban Bolivia

Miranda Sheild Johansson

Chapter 2. God's Delivery State: Taxes, Tithes, and a Rightful Return in Urban Ghana

Anna-Riikka Kauppinen

Chapter 3. The Fiscal Commons: Tax Evasion, the State, and Commoning in a Catalonian Cooperative

Vinzenz Bäumer Escobar

Chapter 4. Contesting the Social Contract: Tax Reform and Economic Governance in Istria, Croatia

Robin Smith

Chapter 5. Into and Out of Citizenship, through Personal Tax Payments: Romanian Migrants’ Leveraging of British Self-Employment

Dora-Olivia Vicol

Chapter 6. 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

Index

Erscheinungsdatum	20.07.2023
Reihe/Serie	Studies in Social Analysis
Verlagsort	Oxford
Sprache	englisch
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
	Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	1-80539-042-2 / 1805390422
ISBN-13	978-1-80539-042-8 / 9781805390428
Zustand	Neuware