The stigma of the Chinese poll tax in colonial New Zealand

IF 1.7 Q3 BUSINESS, FINANCE
Rob Vosslamber, S. Yong
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引用次数: 0

Abstract

This article considers colonial New Zealand's poll tax on Chinese immigrants. Poll taxes were recognised as a badge of slavery and therefore could be used to discriminate and stigmatise. This could only happen if the Chinese had first been labelled, stereotyped and separated from ‘normal’ society, and deprived of their status as full human beings. Anti-Chinese attitudes amongst politicians, lobby groups, the media and society in general paved the way for discriminatory legislation which imposed the poll tax. Since the Chinese were regarded as less than fully human, their liability to discrimination in the form of a poll tax was considered to be justified. Applying Goffman’s theory of stigma, as developed by Link and Phelan, this article analyses why the poll tax was discriminatory by referring to social discourse and to attitudes amongst the politicians and media. The poll tax illustrates how the practice of taxation contributed to discrimination and dehumanisation by referring to a specific form of taxation.
中国人头税在新西兰殖民地的耻辱
这篇文章考虑了殖民时期新西兰对中国移民征收的人头税。人头税被认为是奴隶制的标志,因此可以用来歧视和侮辱。只有当中国人首先被贴上标签,被定型,被从“正常”社会中分离出来,被剥夺了作为完整人类的地位,这才会发生。政客、游说团体、媒体和整个社会的反华态度为征收人头税的歧视性立法铺平了道路。由于中国人被认为是不完全的人,他们以人头税的形式受到歧视的责任被认为是合理的。运用由Link和Phelan提出的Goffman的污名理论,本文通过参考社会话语以及政治家和媒体之间的态度来分析人头税具有歧视性的原因。人头税通过提到一种特定的税收形式,说明了税收的做法是如何促成歧视和非人化的。
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
Accounting History
Accounting History BUSINESS, FINANCE-
CiteScore
2.20
自引率
20.00%
发文量
45
期刊介绍: Accounting History is an international peer reviewed journal that aims to publish high quality historical papers. These could be concerned with exploring the advent and development of accounting bodies, conventions, ideas, practices and rules. They should attempt to identify the individuals and also the local, time-specific environmental factors which affected accounting, and should endeavour to assess accounting"s impact on organisational and social functioning.
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