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2 results

  • Advancing an Anthropology of Tax

  • Edited by Johanna Mugler, Universität Bern, Switzerland, Miranda Sheild Johansson, University College London, Robin Smith, Copenhagen Business School
  • Book:
    Anthropology and Tax
    Published online:
    12 December 2024
    Print publication:
    19 December 2024, pp 1-48
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  • Summary

    Tax is both an aspect of everyday life for people round the globe, bound up in political governance, and central to the organisation of our resources and any efforts to promote equality. While tax is studied across multiple disciplines, in anthropology it has received less attention. This introduction argues that an anthropological approach to tax, which centres ethnographic data and non-normative understandings of fiscal relations, is crucial to a comprehensive appreciation of taxes and key to building more equitable futures. The introduction is structured around three main questions: what is tax, what is taxable, and what do taxes do? It maps out why it is important to talk about tax now, the crucial influences of an anthropology of tax, the current landscape of this small but growing field of work, and the future of anthropological approaches to tax.

Anthropology and Tax
  • Ethnographies of Fiscal Relations
  • Edited by Johanna Mugler, Miranda Sheild Johansson, Robin Smith
  • Published online:
    12 December 2024
    Print publication:
    19 December 2024
  • From the perspective of individual taxpayers to international tax norm negotiators, the anthropologists in this collection explore how taxes shape our world: our social relationships and value regimes, how we exclude and include, the categories we think with, and the way we share with each other. A first of its kind, it presents an anthropological discussion about tax rooted in ethnographic work. It asks fundamental questions such as: what is tax, what is taxable, and what do taxes do? By forwarding multiple perspectives from around the world about fiscal systems and how they are experienced and constituted, Anthropology and Tax reconceptualises tax in society. In doing so, this volume makes an incisive intervention in what might be one of the most important debates of our time – that of fiscal sociality. This title is also available as Open Access on Cambridge Core.