The Worth of the ‘While’

IF 1 3区社会学 Q2 ANTHROPOLOGY

Social Analysis Pub Date : 2020-06-01 DOI:10.3167/sa.2020.640207

Matti Eräsaari

引用次数: 2

Abstract

Taxation always involves an element of value quantification, since to tax is also to implement a measuring scale—a process that is usually taken for granted. But when it becomes necessary to determine the taxational value of abstract time or labor, it is also necessary to outline the principles upon which such value is established. This article discusses the conflicting views of the Finnish Tax Administration and the Helsinki Timebank, a local exchange network, about how to tax ‘whiles’, the community currency that equates to one-hour stretches of work time. Based on a 2013 ruling by the Finnish tax authority and the Timebank’s responses to it, the article asks, to what degree can the choice of a particular ‘standard’ be taken as a ‘moral’ choice?

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“时间”的价值

征税总是涉及价值量化的要素，因为征税也是实施一个衡量尺度——一个通常被认为是理所当然的过程。但是，当必须确定抽象时间或劳动的分类价值时，也有必要概述确定这种价值所依据的原则。本文讨论了芬兰税务管理局和赫尔辛基时间银行(一家当地交换网络)关于如何对“while”(相当于一小时工作时间的社区货币)征税的相互矛盾的观点。根据芬兰税务机关2013年的一项裁决以及时代银行对此的回应，文章提出了这样一个问题:对某一特定“标准”的选择在多大程度上可以被视为一种“道德”选择?

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.