2020
DOI: 10.3167/sa.2020.640201
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Introduction

Abstract: This special issue decenters tax as an analytic device for understanding the relationship between state and citizen while examining the limits of social contract thinking. Focusing on how citizens interpret and react to state efforts to promote fiscal citizenship, it sheds light on contemporary fiscal structures and public debates about the moralities, practices, and imaginaries of tax systems. The contributors use tax to explore the nature of citizenship, personal freedom, and moral and economic value. They a… Show more

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Cited by 38 publications
(11 citation statements)
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References 40 publications
(25 reference statements)
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“…“No taxation without political representation” (Locke, 1698), however, need not imply that there be no political representation without taxation. It may be useful to conceptually and practically delink taxation from understanding of the social contract (Bak Foged, 2019; Johansson, 2020; Makovicky & Smith, 2020), recognising that the basic rights of citizenship are not, or should not, be contingent on paying direct taxes to the government. Instead of a social contract rooted in tax payment and reciprocity in the form of services and political representation, strengthening the social contract in rural areas may mean expanding the political voice, rights of and services for marginalised rural communities, without necessarily expanding their tax liabilities.…”
Section: Implications For Public Goods Provision Accountability and T...mentioning
confidence: 99%
“…“No taxation without political representation” (Locke, 1698), however, need not imply that there be no political representation without taxation. It may be useful to conceptually and practically delink taxation from understanding of the social contract (Bak Foged, 2019; Johansson, 2020; Makovicky & Smith, 2020), recognising that the basic rights of citizenship are not, or should not, be contingent on paying direct taxes to the government. Instead of a social contract rooted in tax payment and reciprocity in the form of services and political representation, strengthening the social contract in rural areas may mean expanding the political voice, rights of and services for marginalised rural communities, without necessarily expanding their tax liabilities.…”
Section: Implications For Public Goods Provision Accountability and T...mentioning
confidence: 99%
“…The topic of wealth taxation in Austria demonstrates the importance of the history of fiscal technology, the political registers, and the situated contingencies of actors' constellations when reconstructing actually existing fiscal relations (Roitman, 2005; Sheild Johansson, 2020). They also shed light on how debates about various forms of redistribution co‐constitute fiscal relations (Makovicky & Smith, 2020, 3).…”
Section: Redistribution and Reciprocity As Tactical Metaphorsmentioning
confidence: 99%
“…Karsten's and Frank's narratives complicate Euro‐American imaginaries of taxation primarily through social contract thinking. Hence, for a study of Euro‐American ways of thinking about political constituencies and fiscal relations, problematizing the idea of fiscal relations as a contract between citizens and the state remains essential, as Nicole Makovicky and Robin Smith (2020, 7) point out.…”
Section: Complaining About Taxation: Distributive Justice and Tough Lovementioning
confidence: 99%
“…Some suggest that we should understand taxation primarily through the lens of reciprocity (Abelin, 2012; Björklund Larsen, 2018; Guano, 2010). Others highlight aspects of taxation that elude the idea of reciprocity and its underlying notion of the social contract (Makovicky & Smith, 2020; Sheild Johannson, 2020).…”
mentioning
confidence: 99%