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Beyond the social contract [electronic resource] : an anthropology of tax / edited by Nicolette Makovicky and Robin Smith

Published
New York : Berghahn, 2023.
Physical Description
vi, 157 pages ; 23 cm.
Additional Creators
Makovicky, Nicolette and Smith, Robin (Anthropologist)
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Contents
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.
Summary
"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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ISBN
9781805390428 (paperback)
9781805390404 (hardback)
9781800739956 (open access ebook)
Note
"Originally published as a special issue of Social Analysis, volume 64, issue 2"--Verso.
Bibliography Note
Includes bibliographical references and index.
View MARC record | catkey: 46715507