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Beyond the Social Contract

Beyond the Social Contract

An Anthropology of Tax

by Nicolette Makovicky and Robin Smith
Hardback
Publication Date: 01/08/2023

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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.

ISBN:
9781805390404
9781805390404
Category:
Taxation
Format:
Hardback
Publication Date:
01-08-2023
Language:
English
Publisher:
Berghahn Books, Incorporated
Country of origin:
United Kingdom
Dimensions (mm):
228.6x152.4mm

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