Year: 2020
Type: article
Abstract: This special issue decenters tax as an analytic device for understanding the relationship between state and citizen while examining the limits of social contract thinking. Focusing on how citizens interpret and react to state efforts to promote fiscal citizenship, it sheds light on contemporary fiscal structures and public debates about the moralities, practices, and imaginaries of tax systems. The contributors use tax to explore the nature of citizenship, personal freedom, and moral and economic value. They also highlight how taxation may be influenced by spaces of fiscal sovereignty that exist outside or alongside the state in the form of alternative religious and economic communities.
Source: Social Analysis
Authors: Nicolette Makovicky, Robin Smith
Institution: University of Oxford
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
Awards: G434337789, G8656164803
OpenAlex ID: W3048503400