{"title":"Taxes for Independence","authors":"M. Johansson","doi":"10.3167/sa.2020.640202","DOIUrl":null,"url":null,"abstract":"In peri-urban Cochabamba, Bolivia, the ‘informally’ employed population reject the government’s fiscal offer of taxes in return for welfare, infrastructure, and rights, including the offer’s underlying logic of reciprocity. Instead, they disaggregate the fiscal landscape by choosing to engage with some taxes and avoid others, understanding the exchanges that do take place as vehicles for independence from the state as opposed to interdependence with the state. An anthropology of tax must do the same: deconstruct fiscal systems, examine the multiple exchange logics at play, investigate the production of diverse forms of ‘economic citizenship’, and locate emic definitions of tax within their historical and cultural context. Specifically, reciprocity should not be assumed to be an organizing principle of fiscal imaginaries or realities.","PeriodicalId":51701,"journal":{"name":"Social Analysis","volume":"41 1","pages":"18-37"},"PeriodicalIF":1.0000,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"13","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Social Analysis","FirstCategoryId":"90","ListUrlMain":"https://doi.org/10.3167/sa.2020.640202","RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"ANTHROPOLOGY","Score":null,"Total":0}
引用次数: 13
Abstract
In peri-urban Cochabamba, Bolivia, the ‘informally’ employed population reject the government’s fiscal offer of taxes in return for welfare, infrastructure, and rights, including the offer’s underlying logic of reciprocity. Instead, they disaggregate the fiscal landscape by choosing to engage with some taxes and avoid others, understanding the exchanges that do take place as vehicles for independence from the state as opposed to interdependence with the state. An anthropology of tax must do the same: deconstruct fiscal systems, examine the multiple exchange logics at play, investigate the production of diverse forms of ‘economic citizenship’, and locate emic definitions of tax within their historical and cultural context. Specifically, reciprocity should not be assumed to be an organizing principle of fiscal imaginaries or realities.
期刊介绍：
Social Analysis is an international peer-reviewed journal devoted to exploring the analytical potentials of anthropological research. It encourages contributions grounded in original empirical research that critically probe established paradigms of social and cultural analysis. The journal expresses the best that anthropology has to offer by exploring in original ways the relationship between ethnographic materials and theoretical insight. By forging creative and critical engagements with cultural, political, and social processes, it also opens new avenues of communication between anthropology and the humanities as well as other social sciences. The journal publishes four issues per year, including regular Special Issues on particular themes. The Editors welcome individual articles that focus on diverse topics and regions, reflect varied theoretical approaches and methods, and aim to appeal widely within anthropology and beyond. Proposals for Special Issues are selected by the Editorial Board through an annual competitive call.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
