Beyond the Social Contract: An Anthropology of Tax
Nicolette Makovicky · Robin Smith
Aug 2023 · Studies in Social Analysis Book 15 · Berghahn Books
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About this ebook
Tax and taxation are conventionally understood as the embodiment of social contract. This ground-breaking collection of essays challenges this truism, examining what tax might tell us about the limits of social-contract thinking. The contributors shed light on contemporary fiscal structures and public debates about the moralities, practices, and imaginaries of tax systems, using tax to explore the nature of citizenship, personal freedom, and moral and economic value. Their ethnographically grounded accounts show how taxation may be influenced by spaces of fiscal sovereignty that exist outside or alongside the state, taking various forms, from alternative religious communities to economic collectives.
About the author
Nicolette Makovicky is Director of Russian and East European Studies at the Oxford School of Global and Area Studies, University of Oxford. She is the editor of Neoliberalism, Personhood, and Postsocialism: Enterprising Selves in Changing Economies (Routledge, 2014), and co-editor of Slogans: Subjection, Subversion, and the Politics of Neoliberalism (Routledge, 2019).
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