A Fair Share of Tax : A Fiscal Anthropology of Contemporary Sweden
- Author
- Lotta Björklund Larsen
- Publication Year
- 2018
- Publisher
- Springer
- Language
- English
- Document Type
- Book
- Faculty / Subject Heading
- Business Administration
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Takes a taxpayer's perspective to the relations taxation creates between people and their state. Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen’s explicit economic relation to the state and implicit economic relation to all other compatriots. Larsen suggests how to build and increase tax compliance if we take the idea of taxation creating reciprocal relations seriously.
Keywords: Tax compliance / Reciprocity / Ethnography / Economic anthropology / Welfare / Exchanges / Taxpayer / Marcel Mauss / Swedish Tax Agency / Quid-pro-quo exchange / Fiscal anthropology / Swedish tax / Behavioural economics / Economic exchanges and reciprocity / Tax as a gift / Public economics / Progressive marginal tax / Contributive and distributive balancing
