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Anthropology and Tax : Ethnographies of Fiscal Relations. 人類学と租税
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・ISBN 978-1-009-25458-8 hard GB£ 105.00
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電子版あり 大学・学術機関向け電子ブック(eBook)ISBN 978-1-009-25457-1
| 著者・編者 | Mugler, Johanna / Sheild Johansson, M. / Smith, R. (eds.), |
|---|---|
| 出版社 | (Cambridge U. Pr., UK) |
| 出版年月 | 2024.07 |
| ページ数 | 388 pp. |
| 言語 | ENG |
| ニュース番号 | <720-441 720-849> |
解説
From the perspective of individual taxpayers to international tax norm negotiators, the anthropologists in this collection explore how taxes shape our world: our social relationships and value regimes, how we exclude and include, the categories we think with, and the way we share with each other. A first of its kind, it presents an anthropological discussion about tax rooted in ethnographic work. It asks fundamental questions such as: what is tax, what is taxable, and what do taxes do? By forwarding multiple perspectives from around the world about fiscal systems and how they are experienced and constituted, Anthropology and Tax reconceptualises tax in society. In doing so, this volume makes an incisive intervention in what might be one of the most important debates of our time - that of fiscal sociality. This title is also available as Open Access on Cambridge Core.