Beyond the Social Contract

An Anthropology of Tax

Nicolette Makovicky, Robin Smith

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Paperback

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English

Berghahn Books
11 August 2023

Social & cultural anthropology; Accounting; Public finance; Taxation

Series: Studies in Social Analysis

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.

Edited by: Nicolette Makovicky, Robin Smith
Imprint: Berghahn Books
Country of Publication: United Kingdom
ISBN: 9781805390428
ISBN 10: 1805390422
Series: Studies in Social Analysis
Pages: 163
Publication Date: 11 August 2023
Audience: Professional and scholarly , Undergraduate
Format: Paperback
Publisher's Status: Active

Nicolette Makovicky is Director of Russian and East European Studies at the Oxford School of Global and Area Studies, University of Oxford. She is the editor of Neoliberalism, Personhood, and Postsocialism: Enterprising Selves in Changing Economies (Routledge, 2014), and co-editor of Slogans: Subjection, Subversion, and the Politics of Neoliberalism (Routledge, 2019).