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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.
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.
In the last ten years, secondary sanctions have played an important role for European regulators as well as for compliance officers working for economic operators. Even though such European practitioners are looking for guidance and experience from their interlocutors from the other side of the Atlantic, including from the US Office of Foreign Assets Control, secondary sanctions do not act in the leading role but are one of many risk factors to be considered by economic operators. Instead, prohibitive policies of European economic operators, including financial institutions, against certain governments, such as Iran and to a lesser degree Russia, are mostly based on risks unrelated to secondary sanctions. On this premise, the chapter will briefly describe the relevant regulatory framework and will then explain how the regulations are operationally implemented in international financial institutions. In doing this, the chapter will also touch on practical challenges for sanctions compliance officers, such as extraterritoriality and the EU Blocking Regulation.
Indian Economics’ short-term development plan aimed to harness progress in the two main sectors of the economy – industry and agriculture. The peasants, factory workers and merchants needed specific policies to aid them in growing their crops, manufacturing their products and selling their goods, respectively. India needed agricultural production of raw materials, industrial production using raw materials, and distribution of the finished manufactured products. Indian Economics prescribed a balanced growth strategy, seen later in India’s post-independence five-year plans, the first of which was implemented by Jawaharlal Nehru (1889–1964) from 1951 to 1956.
Several African countries are developing artificial intelligence (AI) strategies and ethics frameworks with the goal of accelerating responsible AI development and adoption. However, many of these governance actions are emerging without consideration for their suitability to local contexts, including whether the proposed policies are feasible to implement and what their impact may be on regulatory outcomes. In response, we suggest that there is a need for more explicit policy learning, by looking at existing governance capabilities and experiences related to algorithms, automation, data, and digital technology in other countries and in adjacent sectors. From such learning, it will be possible to identify where existing capabilities may be adapted or strengthened to address current AI-related opportunities and risks. This paper explores the potential for learning by analysing existing policy and legislation in twelve African countries across three main areas: strategy and multi-stakeholder engagement, human dignity and autonomy, and sector-specific governance. The findings point to a variety of existing capabilities that could be relevant to responsible AI; from existing model management procedures used in banking and air quality assessment to efforts aimed at enhancing public sector skills and transparency around public–private partnerships, and the way in which existing electronic transactions legislation addresses accountability and human oversight. All of these point to the benefit of wider engagement on how existing governance mechanisms are working, and on where AI-specific adjustments or new instruments may be needed.
This article examines the evolution of bioethics over the past four decades since the publication of John Harris’ seminal work, “The Value of Life” (1985). It argues that while the core principles articulated by Harris remain relevant, bioethics has undergone significant transformation across four key domains. First, the expanding frontiers of biotechnology have necessitated engagement with complex issues beyond individual clinical ethics. Second, there has been a widening of the circle of moral concern to encompass nonhuman animals, disability rights, and global health equity. Third, bioethics has become increasingly entangled with public policy and governance. Finally, the field has seen substantial academic proliferation and institutionalization. These developments have pushed bioethics to adapt its frameworks and methodologies while maintaining fidelity to foundational principles. This article concludes by considering the future challenges and opportunities for bioethics in an increasingly complex technological and social landscape.
Nigeria has a significant gender financial inclusion gap with women disproportionately represented among the financially excluded. Artificial intelligence (AI) powered financial technologies (fintech) present distinctive advantages for enhancing women’s inclusion. This includes efficiency gains, reduced transaction costs, and personalized services tailored to women’s needs. Nonetheless, AI harbours a paradox. While it promises to address financial inclusion, it can also inadvertently perpetuate and amplify gender bias. The critical question is thus, how can AI effectively address the challenges of women’s financial exclusion in Nigeria? Using publicly available data, this research undertakes a qualitative analysis of AI-powered Fintech services in Nigeria. Its objective is to understand how innovations in financial services correspond to the needs of potential users like unbanked or underserved women. The research finds that introducing innovative financial services and technology is insufficient to ensure inclusion. Financial inclusion requires the availability, accessibility, affordability, appropriateness, sustainability, and alignment of services with the needs of potential users, and policy-driven strategies that aid inclusion.
Symbols are everywhere in politics. Yet, they tended to be overlooked in the study of public policy. This book shows how they play an important role in the policy process, in shaping citizens' representations thanks to their ability to combine meanings and to stimulate emotional reactions. We use crisis management as a lens through which we analyse this symbolic dimension, and we focus on two case studies (governmental responses to the Covid-19 crisis in Europe in 2020 and to terrorist attacks in France in 2015). We show how the symbolic enables leaders to claim legitimacy for themselves and their decisions, and foster feelings of reassurance, solidarity and belonging. All politicians use the symbolic, whether consciously or otherwise, but what they choose to do varies and is affected by timing, the existence of national repertoires of symbolic actions and the personas of leaders.
The aim of this study was to understand how and why relational welfare works to support young people who are not in employment, education or training (NEET). It builds on research discussing the limitations of work-first and human capital strategies in social policy while responding to calls for theory-driven insights into initiatives that move beyond employability and rapid employment. The material for this realist evaluation includes programme documents, fieldnotes and 75 interviews with practitioners and participants in community-based multicomponent initiatives delivered by Swedish municipalities. These data were scrutinised against programme theories while integrating literature on relational welfare as underpinned by co-creation and capability approaches. The results illustrate how flexible, challenging and coordinated programming strengthen beings and doings of young people in NEET situations while improving their wellbeing by overcoming isolation and forming a future orientation. The study provides guidance for supporting NEET-situated young people through a relational approach to welfare. It also offers a model against which local initiatives provided to a youth group high on the policy agenda can be mapped.
To examine underlying political economy factors that enable or impede the integration of nutrition considerations into food system governance.
Design:
Comparative political economy analysis of data collected through (1) value chain analyses of selected healthy and unhealthy commodities and (2) food system policy analyses, using a theoretical framework focused on power, politics, interests and ideas.
Setting:
Ghana and South Africa.
Participants:
Value chain actors relevant to healthy and unhealthy foods (Ghana n 121; South Africa n 72) and policy stakeholders from government (Health, Agriculture, Trade and Industry, Finance), academia, civil society, development partners, Civil Society Organization (CSO) and private sector (Ghana n 28; South Africa n 48).
Results:
Nutrition was a stated policy priority in both countries; however, policy responsibility was located within the health sector, with limited integration of nutrition into food system sectors (including Agriculture, Trade and Industry). Contributing factors included a conceptions of policy responsibilities for nutrition and food systems, dominant ideas and narratives regarding the economic role of the food industry and the purpose of food system policy, the influence of large food industry actors, and limited institutional structures for cross-sectoral engagement and coordination.
Conclusions:
Integrating nutrition into multi-sectoral food policy to achieve multiple food system policy goals will require strategic action across jurisdictions and regional levels. Opportunities included increasing investment in healthy traditional foods, strengthening urban/rural linkages and informal food systems, and strengthening institutional structures for policy coherence and coordination related to nutrition.
This chapter introduces the topic of the book, namely the interconnections between zero-carbon energy transitions and security, and why this topic is of importance. It creates a setting for the following chapters by explaining the status of the energy transition in Europe, and introducing the academic fields the book draws from: sustainability transition studies, security studies, and studies of policy coherence and integration. The chapter also describes the research methods used and a brief background to the country cases, followed by a summary of the contents of the book.
Although the 13 United States courts of appeals are the final word on 99 percent of all federal cases, there is no detailed account of how these courts operate. How do judges decide which decisions are binding precedents and which are not? Who decides whether appeals are argued orally? What administrative structures do these courts have? The answers to these and hundreds of other questions are largely unknown, not only to lawyers and legal academics but also to many within the judiciary itself. Written and Unwritten is the first book to provide an inside look at how these courts operate. An unprecedented contribution to the field of judicial administration, the book collects the differing local rules and internal procedures of each court of appeals. In-depth interviews of the chief judges of all 13 circuits and surveys of all clerks of court reveal previously undisclosed practices and customs.
Why do some countries have one official language while others have two or more? Why do Indigenous languages have official status in some countries but not others? How do we theorize about continuity and change when we explain state language policy choices? Combining both the theory and practice of language regimes, this book explains how the relationship between language, politics, and policy can be studied. It brings together a globally representative team of scholars to look at the patterns of continuity and change, the concept of state traditions, and notions of historical legacies, critical juncture, path dependency, layering, conversion, and drift. It contains in-depth case studies from a multitude of countries including Algeria, Burkina Faso, Canada, Hong Kong, India, Norway, Peru, Ukraine, and Wales, and across both colonial and postcolonial contexts. Wide-ranging yet accessible, it is essential reading for practitioners and scholars engaged in the theory and practice of language policies.
Access challenges for China researchers have increased, including for online research. This paper focuses on one subset of such challenges: policy documents. As no studies have to date analysed variation in data availability over time, researchers studying official documents risk conflating variation in transparency with actual policy change. This paper analyses missingness and finds that publication of policy documents under China's “open government information” initiative increased until the mid-late 2010s but then began to decrease. A key determinant of policy transparency is whether a document is related to citizens’ daily lives, as opposed to national security. Furthermore, nearly 20 per cent of policy documents become unavailable two years after their publication. The paper concludes with a discussion on how to mitigate these challenges.
This chapter provides an overview of folk and multicultural festivals in Australia, especially as to how these events have been important to the creation and celebration of community identity since the 1950s. It begins with a brief outline and critique of the policies that have shaped modern Australia as a culturally diverse nation and the role of festivals as a vehicle for representing ethnic identity, inclusivity and tolerance. This discussion also considers the contentious positioning of Aboriginal and Torres Strait Islander cultures as part of a broader notion of diversity, as well as debates raised by a focus on the performance of ethnic identity that emphasises authentic practice and devalues cross-cultural collaboration. This is followed by a discussion of the origins of an Australian folk culture in British folk music traditions of the late nineteenth and early twentieth centuries and the revivalist folk movement of the 1960s. The final section outlines the development of national folk festivals as events representing an authentic Australian folklore and culture that, like multicultural festivals, offer insight into the problematic relationships between place, community, belonging and the national space.
Immigration policies designed to deter people from seeking asylum are gaining traction in many Western nations, with the UK recently attempting to establish an offshore immigration processing centre in Rwanda. This letter outlines emerging evidence from Australia on the negative long-term psychological effects of offshore processing on people seeking asylum.
In this overview, we examine some of the ways in which archaeologists have increasingly turned their attention to the contemporary world, focusing not on ancient artefacts but on the material legacies that we ourselves are creating and what they tell us about ourselves, including the impact we are having on planetary and human health. One aspect of this “contemporary archaeology” is the study of modern waste, an area of research often referred to as “garbology.” Originating in the later 1960s, this study of modern waste is typically focused on the plastics that characterise what is now commonly referred to as the Plastic Age, a supposedly more familiar past aligning with both cultural experience and memory. The paper emphasises archaeology’s strong interdisciplinary traditions, particularly in its use of scientific methods, which make it easier for archaeologists to work within interdisciplinary teams and with other stakeholders and with policymakers, these being particularly relevant in studies that focus on the contemporary world. The paper concludes by describing how archaeologists are using these perspectives on the contemporary world to cast their eyes forward to the future.
Traditional economics tells us that to meet policy goals, government should only do the minimum needed to fix a ‘market failure’. A new understanding shows that when the goals are innovation and change, a ‘do the maximum’ approach can be more effective. We should stop aiming to achieve ‘decarbonisation at least cost’, and instead aim to move to the clean economy at maximum gain.
Effective regulation is essential for preventing the establishment of new invasive plants and managing the environmental, social, and economic impacts of those already established. Invasive plants are regulated by jurisdictions at a mix of local, regional, national, and international levels. Enhanced coordination of policy and regulations has been identified as a key strategy for addressing the impacts of invasive species; however, coordination between jurisdictions, and even within jurisdictions, is not always considered. To review regulatory coordination in Australia, we compiled a comprehensive dataset of noxious weeds (defined as invasive plants and potentially invasive plants with controls specified in regulation) in each Australian jurisdiction (i.e., state or territory). We found that jurisdictions on average shared ca. 67% (SD = 15%) of noxious weed listings. Neighboring jurisdictions were not more similar than separated jurisdictions in their noxious weed listings. There were significant differences in the biogeographic native ranges of noxious weeds between jurisdictions, with species native to temperate Asia being most frequently listed overall. The predominant likely entry pathway for noxious weeds in Australia was the ornamental trade. Listings were primarily dedicated to proactive control, prohibiting the cultivation of noxious weeds to avoid their naturalization. There were 415 noxious weeds regulated in a harmonious manner across jurisdictions. However, there were 327 noxious weeds regulated by jurisdictions in a discordant manner, potentially leaving neighboring jurisdictions vulnerable to invasion. We suggest jurisdictions reassess the regulation of these 327 discordant noxious weeds in Australia and utilize a national taxonomic standard to avoid problematic synonyms. Improved cohesion of policies could be achieved through wider adoption of existing regulatory systems and codevelopment of regulations between government and industry.
Reducing inequalities in preconception health and care is critical to improving the health and life chances of current and future generations. A hybrid workshop was held at the 2023 UK Preconception Early and Mid-Career Researchers (EMCR) Network conference to co-develop recommendations on ways to address inequalities in preconception health and care. The workshop engaged multi-disciplinary professionals across diverse career stages and people with lived experience (total n = 69). Interactive discussions explored barriers to achieving optimal preconception health, driving influences of inequalities and recommendations. The Socio-Ecological Model framed the identified themes, with recommendations structured at interpersonal (e.g. community engagement), institutional (e.g. integration of preconception care within existing services) and environmental/societal levels (e.g. education in schools). The co-developed recommendations provide a framework for addressing inequalities in preconception health, emphasising the importance of a whole-systems approach. Further research and evidence-based interventions are now needed to advance the advocacy and implementation of our recommendations.