Crossing Borders, Sharing Burdens

Lotta Björklund Larsen holds a PhD in Social Anthropology from Stockholm University and is currently co-investigator in the ESRC funded research project Fiscal Citizenship. Her research on taxation is broadly based in economic, legal, and moral anthropology. “Why we pay tax, why we avoid doing so and how we are made to pay tax” are questions that bring to fore people’s relation to state, community and fellow citizens. Through her ethnographic research she has examined epistemologies that shapes tax compliance, engaging with tax authorities, corporate and private taxpayers, as well as tax avoiders.Lynne Oats is Emeritus Professor of Taxation, University of Exeter and has been teaching and researching taxation in Australia and the UK since 1988, most recently as principal investigator of the ESRC funded Fiscal Citizenship project. Her research interests focus on taxation as a social and institutional practice, embracing historical and contemporary tax policy both nationally and internationally. Lynne draws on insights from sociology, law and politics in her research and is motivated by curiosity about all things tax related, from eighteenth century newspaper stamp duty to the current taxation of multinationals and everything in between.

• Chapter 1 Introduction.- Chapter 2 A Topography of Tax Knowledge.- Chapter 3 From Citizenship to Belonging.- Chapter 4 Facets of Fiscal Belonging.- Chapter 5 Fiscal Culture.-  Chapter 6 Reciprocity Thick and Thin.- Chapter 7 Conclusion .