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How do you make taxpayers comply? This ethnography offers a vivid, yet nuanced account of knowledge making at one of Sweden's most esteemed bureaucracies - the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society. This volume follows one risk assessment project's passage through the Agency, from its inception, through the research phase, in discussions with management to its final abandonment. With its fiscal anthropological approach, Shaping Taxpayers reveals how diverse knowledge claims - legal, economic, cultural - compete to shape taxpayer behaviour.
List of contents
Introduction Chapter 1. From Control to Compassion: A History of the Swedish Tax Agency
Chapter 2. Talking with People: What Can We Learn from an Attitudinal Survey?
Chapter 3. X Per Cent: The Birth of a Number at the Random Audit Control
Chapter 4. To Publish or Not? Communicating and Legitimizing Concerns Regarding the Project's Result
Chapter 5. Values in Action
Notes
Reference List
Index
About the author
Lotta Björklund Larsen currently holds the position of Associate Professor at the Department of Thematic Studies – Technology and Social Change, Linköping University, Sweden.
Summary
How do you make taxpayers comply? This ethnography is a vivid account of one of the most esteemed Swedish bureaucracies - the Swedish Tax Agency. Shaping Taxpayers focuses on how fiscal strategies and relationships, as well as diverse knowledge claims - legal, economic, cultural - compete to shape taxpayer behaviour.
Additional text
“How tax compliance is shaped merits much more attention than it has received in anthropology and the social sciences. The book offers a wonderful rendering of the true strangeness and contingency of familiar routines – something the best social theory does.” · Liz McFall, Open University
“Shaping Taxpayers will be a significant, indeed, ground-breaking study that will propel this vein of interdisciplinary scholarship, concerned with social studies of finance, cultural economy, fiscal sociology and bureaucratic practice, into the mainstream.” · Bill Maurer, University of California, Irvine
