Beyond the Social Contract -

Beyond the Social Contract

An Anthropology of Tax
Buch | Softcover
163 Seiten
2023
Berghahn Books (Verlag)
978-1-80539-042-8 (ISBN)
19,85 inkl. MwSt
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
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
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