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Game of tax: Rethinking the relationship between redistribution and reciprocity through a Georgian tax lottery 税收游戏:通过格鲁吉亚税收彩票重新思考再分配与互惠之间的关系
IF 0.9 4区 社会学 Q2 ANTHROPOLOGY Pub Date : 2022-12-04 DOI: 10.1002/sea2.12269
Lotta Björklund Larsen

This article addresses a failed tax lottery in the country of Georgia's rapid yet shaky political and economic development. The purpose of a tax lottery is to formalize transactions and increase tax compliance. It aims to motivate consumers in any commercial transaction to ask for a receipt qua lottery ticket and ensure that businesses pay taxes due. Tax lotteries thus have a dual function: more revenue is collected from businesses, and consumers do soft policing work while also having a chance to win. Taxation and gambling are two very different ways of exchanging. Gambling is mostly voluntary, effortless, and playful, whereas taxation is dull government revenue collection. Yet both gambling and taxation are ways to understand any society and its political life through its reciprocal qualities and redistributive effects. Drawing on anthropological research studying taxation and gambling, this article is a Schumpeterian analysis, as it provides an inlet into how Georgians regard their society. Studying this tax lottery provides an opportunity to rethink the relation between redistribution and reciprocity, and I argue that to understand how citizens accept the redistribution of taxation, we have to attend to its reciprocal qualities.

这篇文章讨论了格鲁吉亚快速但不稳定的政治和经济发展中失败的税收彩票。税收彩票的目的是使交易正规化,提高税收合规性。它的目的是鼓励消费者在任何商业交易中索取像彩票一样的收据,并确保企业缴纳应缴的税款。因此,税收彩票具有双重功能:从企业那里收取更多的收入,消费者在做软监管工作的同时也有机会中奖。征税和赌博是两种截然不同的交换方式。赌博大多是自愿的、不费力气的、好玩的,而税收是乏味的政府收入。然而,赌博和税收都是通过社会的相互性质和再分配效应来理解任何社会及其政治生活的方式。通过对税收和赌博的人类学研究,这篇文章是熊彼特式的分析,因为它为格鲁吉亚人如何看待他们的社会提供了一个入口。研究这种税收彩票提供了一个重新思考再分配与互惠之间关系的机会,我认为,要理解公民如何接受税收的再分配,我们必须关注其互惠性。
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引用次数: 0
Making women pay: Microfinance in urban India. By Smitha Radhakrishnan. Durham, NC: Duke University Press, 2022. 272 pp. 让女性付出代价:印度城市的小额信贷。作者:SmithaRadhakrishnan。北卡罗来纳州达勒姆:杜克大学出版社,2022年。272 pp。
IF 0.9 4区 社会学 Q2 ANTHROPOLOGY Pub Date : 2022-11-05 DOI: 10.1002/sea2.12262
Sohini Kar
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引用次数: 0
Distributed fiscal relations and their imaginaries: Metaphors of redistribution and reciprocity in struggles about distributive justice in Austria 分配财政关系及其想象:奥地利分配正义斗争中的再分配和互惠隐喻
IF 0.9 4区 社会学 Q2 ANTHROPOLOGY Pub Date : 2022-11-04 DOI: 10.1002/sea2.12266
Andreas Streinzer

The article analyzes struggles about distributive justice in Austria, one of the wealthiest countries globally, and proposes a reinforced focus on how metaphors of redistribution and reciprocity create fiscal imaginaries. It analyzes how politicians, lobbyists, and activists strategically mobilize these metaphors in corporate and wealth taxation debates. Campaigns against wealth taxation portray wealth taxation as negative reciprocity and a threat to an imagined middle class. Those arguing in favor of them create images of unjustly appropriated value that needs to be redistributed. The article analyzes those shifts between notions of redistribution and reciprocity and the fiscal imaginaries created through these debates. Notably, the article argues for the necessity to embed discursive analysis within an understanding of contemporary capitalisms. It contrasts the fiscal imaginaries with challenges of fiscal relations, most importantly the distributed character of capital accumulation and the dilemma of the tax state, as governments orchestrate accumulation to capture parts of its value generated via taxation.

本文分析了全球最富有的国家之一奥地利关于分配正义的斗争,并提出了对再分配和互惠的隐喻如何创造财政想象的强化关注。它分析了政治家、游说者和活动家如何在企业和财富税收辩论中策略性地调动这些隐喻。反对财富税的运动将财富税描绘成一种消极的互惠,是对想象中的中产阶级的威胁。那些支持他们的人创造了不公正地占有价值的形象,需要重新分配。本文分析了再分配和互惠概念之间的转变,以及通过这些辩论产生的财政想象。值得注意的是,本文认为有必要将话语分析嵌入对当代资本主义的理解中。它将财政想象与财政关系的挑战进行了对比,最重要的是资本积累的分布式特征和税收国家的困境,因为政府精心安排积累,以获取通过税收产生的部分价值。
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引用次数: 0
The substance of society 社会的实质
IF 0.9 4区 社会学 Q2 ANTHROPOLOGY Pub Date : 2022-10-27 DOI: 10.1002/sea2.12260
Chris Hann
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引用次数: 0
Taxis vs. Uber: Courts, markets, and technology in Buenos Aires. By Juan Manuel del Nido. Stanford, CA: Stanford University Press, 2021. 256 pp. 出租车与优步:布宜诺斯艾利斯的法院、市场和技术。Juan Manueldel Nido著。加利福尼亚州斯坦福:斯坦福大学出版社,2021年。256 pp。
IF 0.9 4区 社会学 Q2 ANTHROPOLOGY Pub Date : 2022-10-27 DOI: 10.1002/sea2.12264
Jean-Philippe Warren
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引用次数: 1
The laziness myth: Narratives of work and the good life in South Africa. By Christine Jeske. Ithaca, NY: Cornell University Press, 2020. 246 pp. 懒惰神话:讲述南非的工作和美好生活。作者:ChristineJeske。纽约伊萨卡:康奈尔大学出版社,2020年。246 pp。
IF 0.9 4区 社会学 Q2 ANTHROPOLOGY Pub Date : 2022-10-25 DOI: 10.1002/sea2.12261
Xinyan Peng
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引用次数: 0
The organization of ancient economies: A global perspective. By Kenneth Hirth. Cambridge: Cambridge University Press, 2020. 462 pp. 古代经济的组织:全球视角。KennethHirth。剑桥:剑桥大学出版社,2020。462页。
IF 0.9 4区 社会学 Q2 ANTHROPOLOGY Pub Date : 2022-10-25 DOI: 10.1002/sea2.12263
Glenn R. Storey
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引用次数: 0
A mass conspiracy to feed people: Food Not Bombs and the world-class waste of global cities. By David Boarder Giles. Durham, NC: Duke University Press, 2021. 320 pp. 养活人们的大规模阴谋:食物而不是炸弹和全球城市的世界级浪费。作者:David BoarderGiles达勒姆,北卡罗来纳州:杜克大学出版社,2021年。320页。
IF 0.9 4区 社会学 Q2 ANTHROPOLOGY Pub Date : 2022-10-25 DOI: 10.1002/sea2.12259
Kelly Alexander
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引用次数: 0
Accessing cash(lessness): Cash dependency, debt, and digital finance in a marginalized Roma neighborhood 获取现金(无现金):边缘化罗姆社区的现金依赖、债务和数字金融
IF 0.9 4区 社会学 Q2 ANTHROPOLOGY Pub Date : 2022-10-12 DOI: 10.1002/sea2.12265
Camilla Ida Ravnbøl

This article contributes to contemporary ethnographies concerning poverty and digital financial inclusion in Europe. More specifically, it explores how poor Roma families engage with digital banking cards at home in Romania and when they travel to work in the informal economy in Denmark. The analysis conceptually unfolds “access” as a framework for financial inclusion and applies it to an empirical case of three brothers in a Roma family. On this basis, the article argues that cashless initiatives can, perhaps unintentionally, be a driving element in new practices of social exclusion. Without a comprehensive approach toward ensuring “de facto access” for the marginalized communities, which takes all dimensions of access into account, digital financial initiatives can potentially push them further to the periphery of the global economy.

这篇文章有助于当代民族志有关贫困和数字金融普惠在欧洲。更具体地说,它探讨了罗马尼亚贫穷的罗姆家庭如何在家中使用数字银行卡,以及当他们前往丹麦的非正规经济部门工作时如何使用数字银行卡。该分析从概念上将“获取”作为金融包容性的框架展开,并将其应用于一个罗姆家庭三兄弟的实证案例。在此基础上,本文认为,无现金倡议可能(也许是无意中)成为社会排斥新做法的驱动因素。如果没有一种全面的方法来确保边缘化社区的“事实上的接入”,并考虑到接入的各个方面,数字金融倡议可能会将他们进一步推向全球经济的边缘。
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引用次数: 4
Missionary, citizen, and consumer: Evangelical American child sponsorship and humanitarian marketing in the 1950s and 1960s 传教士、公民和消费者:20世纪50年代和60年代的美国福音派儿童赞助和人道主义营销
IF 0.9 4区 社会学 Q2 ANTHROPOLOGY Pub Date : 2022-10-11 DOI: 10.1002/sea2.12267
Kari B. Henquinet
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引用次数: 0
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Economic Anthropology
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