{"title":"Game of tax: Rethinking the relationship between redistribution and reciprocity through a Georgian tax lottery","authors":"Lotta Björklund Larsen","doi":"10.1002/sea2.12269","DOIUrl":"10.1002/sea2.12269","url":null,"abstract":"<p><i>This article addresses a failed tax lottery in the country of Georgia's rapid yet shaky political and economic development. The purpose of a tax lottery is to formalize transactions and increase tax compliance. It aims to motivate consumers in any commercial transaction to ask for a receipt qua lottery ticket and ensure that businesses pay taxes due. Tax lotteries thus have a dual function: more revenue is collected from businesses, and consumers do soft policing work while also having a chance to win. Taxation and gambling are two very different ways of exchanging. Gambling is mostly voluntary, effortless, and playful, whereas taxation is dull government revenue collection. Yet both gambling and taxation are ways to understand any society and its political life through its reciprocal qualities and redistributive effects. Drawing on anthropological research studying taxation and gambling, this article is a Schumpeterian analysis, as it provides an inlet into how Georgians regard their society. Studying this tax lottery provides an opportunity to rethink the relation between redistribution and reciprocity, and I argue that to understand how citizens accept the redistribution of taxation, we have to attend to its reciprocal qualities.</i></p>","PeriodicalId":45372,"journal":{"name":"Economic Anthropology","volume":"10 1","pages":"100-111"},"PeriodicalIF":0.9,"publicationDate":"2022-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/sea2.12269","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48028350","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Making women pay: Microfinance in urban India. By Smitha Radhakrishnan. Durham, NC: Duke University Press, 2022. 272 pp.","authors":"Sohini Kar","doi":"10.1002/sea2.12262","DOIUrl":"10.1002/sea2.12262","url":null,"abstract":"","PeriodicalId":45372,"journal":{"name":"Economic Anthropology","volume":"10 1","pages":"153-154"},"PeriodicalIF":0.9,"publicationDate":"2022-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44859136","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Distributed fiscal relations and their imaginaries: Metaphors of redistribution and reciprocity in struggles about distributive justice in Austria","authors":"Andreas Streinzer","doi":"10.1002/sea2.12266","DOIUrl":"10.1002/sea2.12266","url":null,"abstract":"<p>The article analyzes struggles about distributive justice in Austria, one of the wealthiest countries globally, and proposes a reinforced focus on how metaphors of redistribution and reciprocity create fiscal imaginaries. It analyzes how politicians, lobbyists, and activists strategically mobilize these metaphors in corporate and wealth taxation debates. Campaigns against wealth taxation portray wealth taxation as negative reciprocity and a threat to an imagined middle class. Those arguing in favor of them create images of unjustly appropriated value that needs to be redistributed. The article analyzes those shifts between notions of redistribution and reciprocity and the fiscal imaginaries created through these debates. Notably, the article argues for the necessity to embed discursive analysis within an understanding of contemporary capitalisms. It contrasts the fiscal imaginaries with challenges of fiscal relations, most importantly the distributed character of capital accumulation and the dilemma of the tax state, as governments orchestrate accumulation to capture parts of its value generated via taxation.</p>","PeriodicalId":45372,"journal":{"name":"Economic Anthropology","volume":"10 1","pages":"112-121"},"PeriodicalIF":0.9,"publicationDate":"2022-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/sea2.12266","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47366043","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Taxis vs. Uber: Courts, markets, and technology in Buenos Aires. By Juan Manuel del Nido. Stanford, CA: Stanford University Press, 2021. 256 pp.","authors":"Jean-Philippe Warren","doi":"10.1002/sea2.12264","DOIUrl":"10.1002/sea2.12264","url":null,"abstract":"","PeriodicalId":45372,"journal":{"name":"Economic Anthropology","volume":"10 1","pages":"157-158"},"PeriodicalIF":0.9,"publicationDate":"2022-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42761767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The laziness myth: Narratives of work and the good life in South Africa. By Christine Jeske. Ithaca, NY: Cornell University Press, 2020. 246 pp.","authors":"Xinyan Peng","doi":"10.1002/sea2.12261","DOIUrl":"10.1002/sea2.12261","url":null,"abstract":"","PeriodicalId":45372,"journal":{"name":"Economic Anthropology","volume":"10 1","pages":"151-152"},"PeriodicalIF":0.9,"publicationDate":"2022-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48135983","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The organization of ancient economies: A global perspective. By Kenneth Hirth. Cambridge: Cambridge University Press, 2020. 462 pp.","authors":"Glenn R. Storey","doi":"10.1002/sea2.12263","DOIUrl":"10.1002/sea2.12263","url":null,"abstract":"","PeriodicalId":45372,"journal":{"name":"Economic Anthropology","volume":"10 1","pages":"155-156"},"PeriodicalIF":0.9,"publicationDate":"2022-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44156449","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A mass conspiracy to feed people: Food Not Bombs and the world-class waste of global cities. By David Boarder Giles. Durham, NC: Duke University Press, 2021. 320 pp.","authors":"Kelly Alexander","doi":"10.1002/sea2.12259","DOIUrl":"10.1002/sea2.12259","url":null,"abstract":"","PeriodicalId":45372,"journal":{"name":"Economic Anthropology","volume":"10 1","pages":"149-150"},"PeriodicalIF":0.9,"publicationDate":"2022-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47471471","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Accessing cash(lessness): Cash dependency, debt, and digital finance in a marginalized Roma neighborhood","authors":"Camilla Ida Ravnbøl","doi":"10.1002/sea2.12265","DOIUrl":"10.1002/sea2.12265","url":null,"abstract":"<p>This article contributes to contemporary ethnographies concerning poverty and digital financial inclusion in Europe. More specifically, it explores how poor Roma families engage with digital banking cards at home in Romania and when they travel to work in the informal economy in Denmark. The analysis conceptually unfolds “access” as a framework for financial inclusion and applies it to an empirical case of three brothers in a Roma family. On this basis, the article argues that cashless initiatives can, perhaps unintentionally, be a driving element in new practices of social exclusion. Without a comprehensive approach toward ensuring “de facto access” for the marginalized communities, which takes all dimensions of access into account, digital financial initiatives can potentially push them further to the periphery of the global economy.</p>","PeriodicalId":45372,"journal":{"name":"Economic Anthropology","volume":"10 1","pages":"44-54"},"PeriodicalIF":0.9,"publicationDate":"2022-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/sea2.12265","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47811187","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Missionary, citizen, and consumer: Evangelical American child sponsorship and humanitarian marketing in the 1950s and 1960s","authors":"Kari B. Henquinet","doi":"10.1002/sea2.12267","DOIUrl":"https://doi.org/10.1002/sea2.12267","url":null,"abstract":"","PeriodicalId":45372,"journal":{"name":"Economic Anthropology","volume":"18 4","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50831026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}