Toward a cultural sociology of taxation

IF 3.2 2区经济学 Q1 ECONOMICS

Socio-Economic Review Pub Date : 2024-03-23 DOI:10.1093/ser/mwae017

Ruth Braunstein

引用次数: 0

Abstract

This article advances calls for a cultural sociology of taxation by arguing that Zelizer’s theory of how monetary exchanges perform ‘relational work’ can be applied to taxpaying. Based on a review of research on taxpaying in the USA, I show this approach offers insight into a disparate set of puzzles about taxation including: why the USA continues to require income tax returns; why anti-tax sentiment persists even at low tax rates; why anti-government conservatives support some social spending; and whether linking taxpaying to citizenship promotes solidarity or racialized hierarchies. Recognizing that taxpaying involves relational work also reveals continuities with other forms of monetary exchange; and supplies evidence that relational work is performed at higher levels of relational abstraction than previously understood. While this article only gestures toward these possibilities, I hope it stimulates future research that fulfills the new fiscal sociology’s aspirations for a cultural sociology of taxation.

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走向税收文化社会学

本文通过论证泽利泽关于货币交换如何执行 "关系工作 "的理论可以应用于纳税，从而推动了对税收文化社会学的呼吁。基于对美国纳税问题研究的回顾，我表明这种方法能够深入揭示有关税收的一系列不同谜题，包括：为什么美国继续要求申报所得税；为什么即使税率很低，反税情绪依然存在；为什么反政府的保守派支持某些社会支出；以及将纳税与公民身份联系起来是促进团结还是种族等级制度。认识到纳税涉及关系工作，还揭示了与其他形式货币交换的连续性；并提供证据表明，关系工作是在比以往理解的更高的关系抽象水平上进行的。虽然本文只是对这些可能性做了一些姿态，但我希望它能激发未来的研究，以实现新财政社会学对税收文化社会学的期望。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Socio-Economic Review Multiple-

CiteScore

6.80

自引率

10.80%

发文量

期刊介绍： Originating in the Society for the Advancement of Socio-Economics (SASE), Socio-Economic Review (SER) is part of a broader movement in the social sciences for the rediscovery of the socio-political foundations of the economy. Devoted to the advancement of socio-economics, it deals with the analytical, political and moral questions arising at the intersection between economy and society. Articles in SER explore how the economy is or should be governed by social relations, institutional rules, political decisions, and cultural values. They also consider how the economy in turn affects the society of which it is part, for example by breaking up old institutional forms and giving rise to new ones. The domain of the journal is deliberately broadly conceived, so new variations to its general theme may be discovered and editors can learn from the papers that readers submit. To enhance international dialogue, Socio-Economic Review accepts the submission of translated articles that are simultaneously published in a language other than English. In pursuit of its program, SER is eager to promote interdisciplinary dialogue between sociology, economics, political science and moral philosophy, through both empirical and theoretical work. Empirical papers may be qualitative as well as quantitative, and theoretical papers will not be confined to deductive model-building. Papers suggestive of more generalizable insights into the economy as a domain of social action will be preferred over narrowly specialized work. While firmly committed to the highest standards of scholarly excellence, Socio-Economic Review encourages discussion of the practical and ethical dimensions of economic action, with the intention to contribute to both the advancement of social science and the building of a good economy in a good society.