{"title":"司法会计:公民公共债务审计和波多黎各案例","authors":"Wendy Wiedenhoft Murphy","doi":"10.26522/ssj.v16i1.2527","DOIUrl":null,"url":null,"abstract":"A Citizen Public Debt Audit (CPDA) is an emancipatory praxis that can mobilize citizens to make legible public debt that has been accrued in their name. Ideally, it should hold creditors accountable for debt that is determined to be odious. This study examines the public debt crisis in Puerto Rico to illustrate the historically unjust circumstances under which public debt was accumulated on the island in the context of US federal taxation and economic policies. It explains how citizens are mobilizing via a CPDA to make these circumstances legible and argues that citizens should not be obliged to service debt that was accrued contrary to their own welfare, especially if conditions of repayment threaten their current and future well-being.","PeriodicalId":44923,"journal":{"name":"Studies in Social Justice","volume":" ","pages":""},"PeriodicalIF":1.4000,"publicationDate":"2022-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Accounting for Justice: Citizen Public Debt Audits and the Case of Puerto Rico\",\"authors\":\"Wendy Wiedenhoft Murphy\",\"doi\":\"10.26522/ssj.v16i1.2527\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"A Citizen Public Debt Audit (CPDA) is an emancipatory praxis that can mobilize citizens to make legible public debt that has been accrued in their name. Ideally, it should hold creditors accountable for debt that is determined to be odious. This study examines the public debt crisis in Puerto Rico to illustrate the historically unjust circumstances under which public debt was accumulated on the island in the context of US federal taxation and economic policies. It explains how citizens are mobilizing via a CPDA to make these circumstances legible and argues that citizens should not be obliged to service debt that was accrued contrary to their own welfare, especially if conditions of repayment threaten their current and future well-being.\",\"PeriodicalId\":44923,\"journal\":{\"name\":\"Studies in Social Justice\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":1.4000,\"publicationDate\":\"2022-01-24\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Studies in Social Justice\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.26522/ssj.v16i1.2527\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"POLITICAL SCIENCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Studies in Social Justice","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26522/ssj.v16i1.2527","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"POLITICAL SCIENCE","Score":null,"Total":0}
Accounting for Justice: Citizen Public Debt Audits and the Case of Puerto Rico
A Citizen Public Debt Audit (CPDA) is an emancipatory praxis that can mobilize citizens to make legible public debt that has been accrued in their name. Ideally, it should hold creditors accountable for debt that is determined to be odious. This study examines the public debt crisis in Puerto Rico to illustrate the historically unjust circumstances under which public debt was accumulated on the island in the context of US federal taxation and economic policies. It explains how citizens are mobilizing via a CPDA to make these circumstances legible and argues that citizens should not be obliged to service debt that was accrued contrary to their own welfare, especially if conditions of repayment threaten their current and future well-being.