Shaping Taxpayers (inbunden)
Inbunden (Hardback)
Antal sidor
Berghahn Books
12 illustrations
235 x 157 x 16 mm
439 g
Antal komponenter
414:B&W 6 x 9 in or 229 x 152 mm Case Laminate on White w/Matte Lam
Shaping Taxpayers (inbunden)

Shaping Taxpayers

Values in Action at the Swedish Tax Agency

Inbunden Engelska, 2017-02-01
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How do you make taxpayers comply? This ethnography offers a vivid, yet nuanced account of knowledge making at one of Sweden's most esteemed bureaucracies - the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society. This volume follows one risk assessment project's passage through the Agency, from its inception, through the research phase, in discussions with management to its final abandonment. With its fiscal anthropological approach, Shaping Taxpayers reveals how diverse knowledge claims - legal, economic, cultural - compete to shape taxpayer behaviour.
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Fler böcker av Lotta Bjoerklund Larsen

  • A Fair Share of Tax

    Lotta Bjoerklund Larsen

    This book is open access under a CC BY 4.0 license. This book takes a taxpayer's perspective on the relations taxation creates between people and their state. Bjoerklund Larsen proposes that in order to understand tax compliance and cheating, we h...

Recensioner i media

"How tax compliance is shaped merits much more attention than it has received in anthropology and the social sciences. The book offers a wonderful rendering of the true strangeness and contingency of familiar routines - something the best social theory does." * Liz McFall, Open University "Shaping Taxpayers will be a significant, indeed, ground-breaking study that will propel this vein of interdisciplinary scholarship, concerned with social studies of finance, cultural economy, fiscal sociology and bureaucratic practice, into the mainstream." * Bill Maurer, University of California, Irvine

Övrig information

Lotta Bjoerklund Larsen currently holds the position of Associate Professor at the Department of Thematic Studies - Technology and Social Change, Linkoeping University, Sweden.


Introduction Chapter 1. From Control to Compassion: A History of the Swedish Tax Agency Chapter 2. Talking with People: What Can We Learn from an Attitudinal Survey? Chapter 3. X Per Cent: The Birth of a Number at the Random Audit Control Chapter 4. To Publish or Not? Communicating and Legitimizing Concerns Regarding the Project's Result Chapter 5. Values in Action Notes Reference List Index