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A Fair Share of Tax

A Fiscal Anthropology of Contemporary Sweden

Authors: Björklund Larsen, Lotta

    • A fresh and necessary outlook at tax compliance issues from an economic anthropology perspective
    • Stresses reciprocity is to be taken seriously in tax compliance
    • Explains reciprocal relations based on what taxpayers and tax practitioners actually do
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  • ISBN 978-3-319-69772-7
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About this book

This book is open access under a CC BY 4.0 license.

This book takes a taxpayer's perspective on the relations taxation creates between people and their state. Björklund Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to also 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. Björklund Larsen directs our gaze onto the concept of reciprocity, which is often proposed as an explanation in tax compliance research, and explores its diverse meanings and implications ethnographically. 
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. Secondly, from fieldwork among a group of middle-aged Swedes and how they justify their purchasing work off the books – essentially tax-cheating practices. Sweden is a modern welfare society with citizens holding rational and secular values, yet trusting their government and fellow citizens. Sweden also has a high tax burden that is collected by one of its most revered governmental agencies – the Swedish Tax Agency - making it an interesting case studying tax compliance.

About the authors

Lotta Björklund Larsen is Research Fellow at Linköping University, Sweden. She is an economic anthropologist that finds taxation a fascinating practice as it goes right to the heart of the relations between individuals’ values, governmental regulations and institutional impact. She has been a visiting scholar at the University of California, Irvine and The City University of New York, USA. Prior to academic work, Björklund Larsen worked in the financial software industry.

Table of contents (5 chapters)

Table of contents (5 chapters)
  • Exchanges Create Relations

    Pages 1-47

    Björklund Larsen, Lotta

  • Taxpayers’ Relation to Their State

    Pages 49-73

    Björklund Larsen, Lotta

  • Taxpayer to Taxpayer Relation

    Pages 75-98

    Björklund Larsen, Lotta

  • Tensions between Paying and Receiving

    Pages 99-121

    Björklund Larsen, Lotta

  • Making Tax Compliant

    Pages 123-131

    Björklund Larsen, Lotta

Buy this book

eBook  
  • ISBN 978-3-319-69772-7
  • This book is an open access book, you can download it for free on link.springer.com
Hardcover $31.00
price for Mexico
  • ISBN 978-3-319-69771-0
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $31.00
price for Mexico
  • ISBN 978-3-319-88840-8
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.

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Bibliographic Information

Bibliographic Information
Book Title
A Fair Share of Tax
Book Subtitle
A Fiscal Anthropology of Contemporary Sweden
Authors
Copyright
2018
Publisher
Palgrave Macmillan
Copyright Holder
The Editor(s) (if applicable) and The Author(s)
eBook ISBN
978-3-319-69772-7
DOI
10.1007/978-3-319-69772-7
Hardcover ISBN
978-3-319-69771-0
Softcover ISBN
978-3-319-88840-8
Edition Number
1
Number of Pages
XIII, 136
Topics