Taxes for Independence

IF 1 3区社会学 Q2 ANTHROPOLOGY

Social Analysis Pub Date : 2020-06-01 DOI:10.3167/sa.2020.640202

M. Johansson

引用次数: 13

Abstract

In peri-urban Cochabamba, Bolivia, the ‘informally’ employed population reject the government’s fiscal offer of taxes in return for welfare, infrastructure, and rights, including the offer’s underlying logic of reciprocity. Instead, they disaggregate the fiscal landscape by choosing to engage with some taxes and avoid others, understanding the exchanges that do take place as vehicles for independence from the state as opposed to interdependence with the state. An anthropology of tax must do the same: deconstruct fiscal systems, examine the multiple exchange logics at play, investigate the production of diverse forms of ‘economic citizenship’, and locate emic definitions of tax within their historical and cultural context. Specifically, reciprocity should not be assumed to be an organizing principle of fiscal imaginaries or realities.

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独立税

在玻利维亚近郊的科科班巴，“非正式”就业人口拒绝政府以税收换取福利、基础设施和权利的财政提议，包括提议的基本互惠逻辑。相反，他们通过选择参与某些税收而避免其他税收来分解财政格局，将确实发生的交换理解为独立于国家的工具，而不是与国家相互依存。税收人类学必须做同样的事情:解构财政制度，检查多重交换逻辑，调查各种形式的“经济公民”的产生，并在其历史和文化背景下定位税收的主题定义。具体来说，互惠不应被假定为财政想象或现实的组织原则。

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

Social Analysis ANTHROPOLOGY-

CiteScore

2.20

自引率

7.10%

发文量

审稿时长

16 weeks

期刊介绍： Social Analysis is an international peer-reviewed journal devoted to exploring the analytical potentials of anthropological research. It encourages contributions grounded in original empirical research that critically probe established paradigms of social and cultural analysis. The journal expresses the best that anthropology has to offer by exploring in original ways the relationship between ethnographic materials and theoretical insight. By forging creative and critical engagements with cultural, political, and social processes, it also opens new avenues of communication between anthropology and the humanities as well as other social sciences. The journal publishes four issues per year, including regular Special Issues on particular themes. The Editors welcome individual articles that focus on diverse topics and regions, reflect varied theoretical approaches and methods, and aim to appeal widely within anthropology and beyond. Proposals for Special Issues are selected by the Editorial Board through an annual competitive call.