Beyond the Social Contract

An Anthropology of Tax

164 Seiten, Taschenbuch

Kurzbeschreibung des Verlags

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.

• Themen: Wirtschaftswissenschaft, Finanzen, Betriebswirtschaft und Management Finanz- und Rechnungswesen Rechnungswesen Steuerplanung und Compliance
• ISBN: 9781805390428
• Sprache: Englisch
• Erscheinungsdatum: 11.08.2023
• Größe: 229 x 152 mm
• Verlag: Berghahn Books
• Herausgegeben von: Nicolette Makovicky, Robin Smith