Top of page

Book/Printed Material A Fair Share of Tax : A Fiscal Anthropology of Contemporary Sweden

View Enlarged Image

About this Item

Title

  • A Fair Share of Tax : A Fiscal Anthropology of Contemporary Sweden

Summary

  • This book is open access under a CC BY 4.0 license. This book takes a taxpayer's perspective to the relations taxation creates between people and their state. Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen's explicit economic relation to the state and implicit economic relation to all other compatriots. Larsen suggests how to build and increase tax compliance if we take the idea of taxation creating reciprocal relations seriously. The empirical cases are based on ethnography from two opposing tax practices in Sweden. Firstly, from a study of analysts, auditors, legal experts and managers at the Swedish Tax Agency and how they, quite successfully, strive for legitimacy in their tax collecting activities in society. Secondly, from fieldwork among a group of middle-aged Swedes and how they justify their tax-cheating when purchasing work off the books. Sweden is a modern society seen as particularly rational and the least prone to worry about survival issues; they trust their government and fellow citizens. Sweden is therefore an important country to look at as an example of tax compliance and whether other countries showing a continuous inclination towards these values will follow their lead.

Names

  • Björklund Larsen, Lotta. author.

Created / Published

  • Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2018.

Contents

  • Chapter 1: Exchanges create relations -- Chapter 2: Taxpayers' relation to their state -- Chapter 3: Taxpayer to taxpayer relation -- Chapter 4: Tensions between Paying and Receiving -- Chapter 5: Making tax compliant.

Headings

  • -  Economics--Psychological aspects
  • -  Culture--Economic aspects
  • -  Ethnography
  • -  Public finance
  • -  Tax accounting
  • -  Tax laws
  • -  Cultural Economics
  • -  Behavioral/Experimental Economics
  • -  Business Taxation/Tax Law
  • -  Public Economics

Notes

  • -  Description based on publisher-supplied MARC data.
  • -  Economics and Finance (R0) (SpringerNature-43720)
  • -  Economics and Finance (SpringerNature-41170)

Medium

  • 1 online resource (XIII, 136 pages)

Digital Id

Library of Congress Control Number

  • 2019747172

Rights Advisory

Access Advisory

  • Unrestricted online access

Online Format

  • image
  • epub

Additional Metadata Formats

Rights & Access

The books in this collection are licensed under open access licenses allowing for the reuse and distribution of each book following the terms described in each license. Researchers should consult the Rights Advisory statement for each title and the accompanying license details for information about rights and permissions associated with each of the licenses.

More about Copyright and other Restrictions.

Cite This Item

Citations are generated automatically from bibliographic data as a convenience, and may not be complete or accurate.

Chicago citation style:

Björklund Larsen, Lotta. Author. A Fair Share of Tax: A Fiscal Anthropology of Contemporary Sweden. Cham: Springer International Publishing: Imprint: Palgrave Macmillan, 2018. Image. https://www.loc.gov/item/2019747172/.

APA citation style:

Björklund Larsen, L. A. (2018) A Fair Share of Tax: A Fiscal Anthropology of Contemporary Sweden. Cham: Springer International Publishing: Imprint: Palgrave Macmillan. [Image] Retrieved from the Library of Congress, https://www.loc.gov/item/2019747172/.

MLA citation style:

Björklund Larsen, Lotta. Author. A Fair Share of Tax: A Fiscal Anthropology of Contemporary Sweden. Cham: Springer International Publishing: Imprint: Palgrave Macmillan, 2018. Image. Retrieved from the Library of Congress, <www.loc.gov/item/2019747172/>.