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A Fair Share of Tax
Why do people pay tax? And why do they avoid doing so? There are many disciplines that try to answer these questions—economics, law, accounting, psychology.
They use a wide variety of methods and come up with a
similarly diverse array of solutions and theories which revenue authorities apply more or less successfully.
Yet tax research is not only a contested field; taxation is for most nations and states a necessity for providing
funds that finance infrastructure and services for their citizens. This book adds to the literature on tax ompliance by proposing an anthropological perspective, honing in on the reciprocal relations that tax, as with any exchange, can be seen to create. The book is based on ethnographic
encounters—being and speaking with taxpayers, tax cheaters and tax collectors.
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