Beyond the Social Contract : An Anthropology of Tax / ed. by Robin Smith, Nicolette Makovicky.

Format:

Book

Author/Creator:

h Libraria, Berghahn Open Anthro, in partnership wit, Author.

Contributor:

Makovicky, Nicolette, Editor.

Smith, Robin, Editor.

Berghahn Open Anthro, in partnership with Libraria, Funder.

Series:

Studies in Social Analysis Series

Studies in Social Analysis ; 15

Language:

English

Physical Description:

1 online resource (154 p.)

Edition:

1st ed.

Place of Publication:

New York; Oxford : Berghahn Books, [2023]

Language Note:

In English.

Biography/History:

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). Robin Smith is a Marie Skłodowska-Curie Fellow at Copenhagen Business School's Department of Organization and Academic Guest at Utrecht University's Department of Cultural Anthropology. Her work has benefited from the financial support of the Wenner-Gren Foundation, Independent Social Research Foundation, Clarendon Fund, and American Council of Learned Societies. 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).

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.

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.

Notes:

This eBook is made available Open Access under a CC BY-NC-ND 4.0 license: https://creativecommons.org/licenses/by-nc-nd/4.0 https://www.degruyter.com/dg/page/open-access-policy

Description based on online resource; title from PDF title page (publisher's Web site, viewed 30. Jan 2024)

ISBN:

9781800739956

1800739958

9781805390411

1805390414

OCLC:

1400758644