{"title":"税收、纳税人和移民殖民主义:对税收作为白人财产的批判财政社会学的探讨","authors":"Kyle Willmott","doi":"10.1111/lasr.12587","DOIUrl":null,"url":null,"abstract":"<p>In settler colonial states such as Canada, tax is central to political ideas that circulate about Indigenous nations and people. The stories that are told about Indigenous peoples by ‘taxpayers’ often involve complaints about budgets, welfare, and ‘unfair’ tax arrangements. The paper theorizes how informal ‘tax imaginaries’ and ‘taxpayer’ subjectivities are forged through state policy and how ostensibly fiscal concerns are imbricated with white political entitlement that erodes Indigenous legal and political sovereignty. By tracing the construction of taxpayer concerns and tax myths as forms of fiscalized racism, the paper demonstrates the importance of tax to settler colonialism and the shape of Indigenous-settler relations. Taxpayer subjects are not just legal or material positionings in relation to tax and the state, but powerful subjects that refigure political problems as ‘fiscal’ and construct Indigenous people and nations through racialized repertoires of property and possession.</p>","PeriodicalId":48100,"journal":{"name":"Law & Society Review","volume":null,"pages":null},"PeriodicalIF":2.3000,"publicationDate":"2022-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/lasr.12587","citationCount":"7","resultStr":"{\"title\":\"Taxes, taxpayers, and settler colonialism: Toward a critical fiscal sociology of tax as white property\",\"authors\":\"Kyle Willmott\",\"doi\":\"10.1111/lasr.12587\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>In settler colonial states such as Canada, tax is central to political ideas that circulate about Indigenous nations and people. The stories that are told about Indigenous peoples by ‘taxpayers’ often involve complaints about budgets, welfare, and ‘unfair’ tax arrangements. The paper theorizes how informal ‘tax imaginaries’ and ‘taxpayer’ subjectivities are forged through state policy and how ostensibly fiscal concerns are imbricated with white political entitlement that erodes Indigenous legal and political sovereignty. By tracing the construction of taxpayer concerns and tax myths as forms of fiscalized racism, the paper demonstrates the importance of tax to settler colonialism and the shape of Indigenous-settler relations. Taxpayer subjects are not just legal or material positionings in relation to tax and the state, but powerful subjects that refigure political problems as ‘fiscal’ and construct Indigenous people and nations through racialized repertoires of property and possession.</p>\",\"PeriodicalId\":48100,\"journal\":{\"name\":\"Law & Society Review\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":2.3000,\"publicationDate\":\"2022-02-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://onlinelibrary.wiley.com/doi/epdf/10.1111/lasr.12587\",\"citationCount\":\"7\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Law & Society Review\",\"FirstCategoryId\":\"90\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/lasr.12587\",\"RegionNum\":2,\"RegionCategory\":\"社会学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"LAW\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Law & Society Review","FirstCategoryId":"90","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/lasr.12587","RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"LAW","Score":null,"Total":0}
Taxes, taxpayers, and settler colonialism: Toward a critical fiscal sociology of tax as white property
In settler colonial states such as Canada, tax is central to political ideas that circulate about Indigenous nations and people. The stories that are told about Indigenous peoples by ‘taxpayers’ often involve complaints about budgets, welfare, and ‘unfair’ tax arrangements. The paper theorizes how informal ‘tax imaginaries’ and ‘taxpayer’ subjectivities are forged through state policy and how ostensibly fiscal concerns are imbricated with white political entitlement that erodes Indigenous legal and political sovereignty. By tracing the construction of taxpayer concerns and tax myths as forms of fiscalized racism, the paper demonstrates the importance of tax to settler colonialism and the shape of Indigenous-settler relations. Taxpayer subjects are not just legal or material positionings in relation to tax and the state, but powerful subjects that refigure political problems as ‘fiscal’ and construct Indigenous people and nations through racialized repertoires of property and possession.
期刊介绍:
Founded in 1966, Law & Society Review (LSR) is regarded by sociolegal scholars worldwide as a leading journal in the field. LSR is a peer-reviewed publication for work bearing on the relationship between society and the legal process, including: - articles or notes of interest to the research community in general - new theoretical developments - results of empirical studies - and reviews and comments on the field or its methods of inquiry Broadly interdisciplinary, Law & Society Review welcomes work from any tradition of scholarship concerned with the cultural, economic, political, psychological, or social aspects of law and legal systems.