The stigma of the Chinese poll tax in colonial New Zealand

IF 1.7 Q3 BUSINESS, FINANCE Accounting History Pub Date : 2022-11-10 DOI:10.1177/10323732221132562
Rob Vosslamber, S. Yong
{"title":"The stigma of the Chinese poll tax in colonial New Zealand","authors":"Rob Vosslamber, S. Yong","doi":"10.1177/10323732221132562","DOIUrl":null,"url":null,"abstract":"This article considers colonial New Zealand's poll tax on Chinese immigrants. Poll taxes were recognised as a badge of slavery and therefore could be used to discriminate and stigmatise. This could only happen if the Chinese had first been labelled, stereotyped and separated from ‘normal’ society, and deprived of their status as full human beings. Anti-Chinese attitudes amongst politicians, lobby groups, the media and society in general paved the way for discriminatory legislation which imposed the poll tax. Since the Chinese were regarded as less than fully human, their liability to discrimination in the form of a poll tax was considered to be justified. Applying Goffman’s theory of stigma, as developed by Link and Phelan, this article analyses why the poll tax was discriminatory by referring to social discourse and to attitudes amongst the politicians and media. The poll tax illustrates how the practice of taxation contributed to discrimination and dehumanisation by referring to a specific form of taxation.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"9 - 29"},"PeriodicalIF":1.7000,"publicationDate":"2022-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting History","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1177/10323732221132562","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

Abstract

This article considers colonial New Zealand's poll tax on Chinese immigrants. Poll taxes were recognised as a badge of slavery and therefore could be used to discriminate and stigmatise. This could only happen if the Chinese had first been labelled, stereotyped and separated from ‘normal’ society, and deprived of their status as full human beings. Anti-Chinese attitudes amongst politicians, lobby groups, the media and society in general paved the way for discriminatory legislation which imposed the poll tax. Since the Chinese were regarded as less than fully human, their liability to discrimination in the form of a poll tax was considered to be justified. Applying Goffman’s theory of stigma, as developed by Link and Phelan, this article analyses why the poll tax was discriminatory by referring to social discourse and to attitudes amongst the politicians and media. The poll tax illustrates how the practice of taxation contributed to discrimination and dehumanisation by referring to a specific form of taxation.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
中国人头税在新西兰殖民地的耻辱
这篇文章考虑了殖民时期新西兰对中国移民征收的人头税。人头税被认为是奴隶制的标志,因此可以用来歧视和侮辱。只有当中国人首先被贴上标签,被定型,被从“正常”社会中分离出来,被剥夺了作为完整人类的地位,这才会发生。政客、游说团体、媒体和整个社会的反华态度为征收人头税的歧视性立法铺平了道路。由于中国人被认为是不完全的人,他们以人头税的形式受到歧视的责任被认为是合理的。运用由Link和Phelan提出的Goffman的污名理论,本文通过参考社会话语以及政治家和媒体之间的态度来分析人头税具有歧视性的原因。人头税通过提到一种特定的税收形式,说明了税收的做法是如何促成歧视和非人化的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
Accounting History
Accounting History BUSINESS, FINANCE-
CiteScore
2.20
自引率
20.00%
发文量
45
期刊介绍: Accounting History is an international peer reviewed journal that aims to publish high quality historical papers. These could be concerned with exploring the advent and development of accounting bodies, conventions, ideas, practices and rules. They should attempt to identify the individuals and also the local, time-specific environmental factors which affected accounting, and should endeavour to assess accounting"s impact on organisational and social functioning.
期刊最新文献
ACCOUNTING HISTORY SPECIAL INTEREST GROUP Diverse counter accounts for biodiversity conservation: The case of the High Ross Dam controversy World War 2 governmental cost-plus procurement: An Australian case study The multiple logics of Buddhist monastery accounting The qualitative leaps of the accounting discipline in Italy between the nineteenth and twentieth century
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1