Index
Abele, Frances, 250
Abelin, Mireille, 21
abode,
Alto San Roque,
Amazon,
anthropology
and decentralisation of the state in study of taxation,
and ecology, 96
economic, 3
and informal economies, 107
and neglect of taxation,
promise of for tax study,
of the state, 284
of systems, 2
and tax studies,
and territoriality of tax, 319
Antigua & Barbuda, 312
arbetslinjen (work approach), 186
Arce, Luis, 99
Argentina, ethical tax evasion in, 21
Assembly of First Nations (AFN), 246
Association for the Taxation of Financial Transactions and Aid to Citizens (ATTAC), 8
Atuguba, Raymond,
audit control, 188
audits
citizen driven, 166
and Danish Tax Authority,
and FNFTA,
and politics of choice, 18
and self governing, 34
and state distrust, 168
and tax compliance, 189, ,
and taxpayer as subject, 254
and taxpayer ethos, 240
Australia
tax residency disputes in,
tax residency requirements in,
Australian Center for Tax System Integrity, 287
Australian Tax Office (ATO), , 310
Bahamas, 304,
basic income grants (BIG),
Bateson, Gregory, 96
Bäumer-Escobar, Vinzenz,
Bayart, Jean-Francois, 83
Bear, Laura, 159
behavioural change, 163
Belize, 316
Belshaw, Cyril, 276
Bergman, Ingmar, 188
Bergsaglio, Brock, 223
Bloch, Maurice, 97
Bolivia
ecology of payments in,
informal economy in,
payments to non-state actors in, 12
political situation in,
rejection of fiscal model of reciprocity in, 331
role of commercial licenses in ecology of payments in,
role of cuotos in ecology of payments in,
and taxation as method of inclusion, 241
bookkeeping, in colonial administration of Fiji,
Braithwaite, John, 287
Braithwaite, Valery, 287
British Virgin Islands, 313
Bryant, Rebecca, 159
bureaucracy
dead zones in, ,
differences in perception between strategic apex and operational core,
and disillusionment of operational core,
and satisfaction among operational core,
street-level, 286
Bush, Barbara, 241
Buzalka, Juraj, 166
Cameron, Angus, 31
Canada
commensuration in,
critique of First Nations self government in,
First Nations and private property in, 240
as settler colonial state,
taxation as technology of citizenship in,
capitalism, 22
code of, 32
crony, 126
financialisation of, 5
free market, 28
global, 320
global racial, 240
new spirit of, 26
and speculative governance, , 170
care
paternal, 83
reciprocity as, 78
as self-employment, 58
and transactional exchange, 66
as untaxed labour, 25
as welfare state motto, 187
Carrier, James, 123
Catalonia, ethical tax evasion in,
ceremonial exchange,
Chávez, Jeanine Añez, 99
Chevalier, Sophie, 315
chieftancy,
Citizens’ Revolution (Ecuador),
and hegemonic theory, 152
hegemonic tax policies of,
progressive technocrative worldview of, 149
citizenship
civic duty as virtuous, 85
commodification of, 29,
differentiation of by race and gender, 7
differentiation of by value systems, 51
economic, 28
and equality before the law, 51
ethnicity based, 208
evocation of for tax compliance,
and formal work, 60
incentivisation of good, 172
Indigenous, 210
malleability of, 51
and the migration industry, 66
and modernity, 229
racial ideals of,
and settler colonialism, 241
and tax residency,
taxation as path to,
taxation as technology of,
and taxpayer status,
and technopopulism, 139
and valorisation of self-sufficiency, 54
citizenship by investment (CBI), 304, 310
and COVID-19,
in EU and OECD countries,
in St Kitts & Nevis, 316
inequalities in,
and international tax law changes,
OECD recommedations,
civic duty,
colonial administration, 34, 76, 80, 232, 235, 276
and digitalisation,
extractive nature of, 224
extractive taxation under,
of Fiji,
fiscal and infrastructural legacies of,
fiscal systems of,
and indirect rule, 274
lack of reciprocity under, 228
and private property, 272
and view of taxpayers as collective, 234
colonialism
and the global infrastructure turn, 223
and ‘good tax’ policy prescriptions, 226
poll tax as tool of,
and taxes, ,
Common Reporting Standard (CRS), 318
comunas
arguments for property tax exemption, 145
constitutional protections of, 142
as private property,
tax-free status of, 137
Confederation of Indigenous Nationalities of Ecuador (CONAIE), 137
contract law, 12
corruption
Croatian, 126
Ecuadorian, 136
and electronic tax filing systems, 6
racialised assumptions of, 337
Romanian, 57
and state capture, 129
credit liberalisation, 5
Croatia
ethical dilemmas posed by spirits tax regime,
evolution of tax regime in,
history of taxation and regulation of spirits in,
reevaluation of vinaza value in,
tax regime effects on value of trapa,
trapa production in,
cuotos,
Danish Tax Authority, 286
as bureaucratic dead zone,
changes in performance indicators, 287
disillusionment with new strategic direction of,
new strategic direction of,
perceived hypocricy of strategic apex in,
satisfaction among operational core,
strategic apex and operatational core perception differences,
strategic apex reactions to criticism of,
data, political economy of,
de Tocqueville, Alexis, 19
development. See also Organisation for Economic Development and Cooperation (OECD)
aid, 75
in Bolivia,
and bureaucracy, 286
consequences for, 34
domestic resources, 327
in Ecuador, , 140
EU, 57
in Fiji, 268
and games, 160
in Ghana, , 84
global discourses,
independence era African, 201
and infrastructure,
in Kenya,
special taxes and,
and state-citizenship nexus, 326
of wage labour markets, 204
digitalisation, 8, 14, 34, 223, 341
and extractive modes of taxation, 228
and colonial infrastructural rationales,
colonial rationale for, 224,
as solution to development crisis, 225
of tax in Kenya,
and understanding of taxpayer as a collective, 234
distributed ledgers, 14
domicile,
and financial privilege,
Dominica, 312
Douaire-Marsaudon, Françoise, 279
EB-5 Investor Programme,
ecologies of investment, 96
ecology of payments, , 101,
commercial licences in,
cuotos place in,
place of tax reciepts in,
as shift away from neoclassical economic thinking, 107
Tailless Fox folktale as illustration of, 106
ecology of the mind, 96
economic citizenship, 28
economy of words, 183
economy, informal, , 122
Ecuador
Citizen’s Revolution,
collective rights and taxation in,
communal property tax status in, 145
hegemonic tax policies of,
ley de plusvalías, 137,
as Plurinational State, 136
taxation of communal property in,
tax-free status of comunas in, 137
egalitarianism, 280
electronic tax filing systems, 6
e-money, 13
Enns, Charis, 223
equality. See also inequality
as moral vision for society, 97
of opportunity, 19
socio-economic, 1
taxpayer, 18
Eräsaari, Matti, , 22
Eritrea, 305
Espeland, Wendy,
European Court of Justice, 317
exchange
asymmetrical, 22
ceremonial,
depersonalised, 10
direct, 103
favour, 66
of goods,
limits of as category for theorising tax, 97
as logic of taxation, 82
long-term agreements, 116
market, 190
multi-party work, 17
and patronage, 77
and production relations, 121
of sacrifices, 12
and sharing, 281
and state benefits, 106
and tax negotiation, 84
and taxation, 101
of tax-related information, 318
theorisation of,
transactional, 66
exclusion, politics of, 55
expertise, as taxable,
Fiji
ceremonial exchange in,
codification by Native Administration,
colonial administration of,
history of Indigenous taxation in,
‘Fijian way’, , 276
financialisation, 8, 158, 159, 170, 200, 218
as driver of the creation of data, 213
of public assets,
and speculative labor
speculative, 159
First Nations people
band government of,
critique of self government of,
and fiscal citizenship, ,
and private property regimes, 240
rights in settler colonialist context,
fiscal commons, 12
fiscal solidarity,
fiscal state, 30
fiscal studies, 30
Folkhemmet (People’s Home), 186
forfait fiscal, 311
Free Territory of Trieste, 119
free trade zones, 317
games,
gamification, 158
gender
differentiation of citizenship by, 7
and family patrimony, 148
identity and relations, 35
and mode of governance, 89
and taxation, 29
work as leveller of relations of, 58
George, Henry, 150
Ghana
appeals to civic duty in, 85
conceptualisation of taxes as gift,
distrust of tax system,
fiscal model of reciprocity in,
genealogy of tax resistance in,
history of chieftancy in,
macroeconomic shifts in,
media liberalisation and tax resistance in, 81
poll tax in,
reciprocal view of taxation in,
tax bargaining in,
taxpayer expectations in, 330
taxpayer status and legitimacy in,
Ghana Educational Trust Fund, 82
Ghana National Health Insurance Scheme, 82
Ghana Revenue Authority (GRA), , 89
global infrastructure turn, 223
global minimum tax rate, 8
Goffman, Erving, 60
Goldstein, Dan, 105
Gramsci, Antonio, 152
Grenada, 312
Gupta, Akhil, 286
Habitual Residence Test, 50
Harmful Tax Competition project,
Hart, Keith, 107
Hegel, Georg Wilhelm Friedrich, 19
Helsinki, timebanks and taxes in,
High Net Worth Individuals (HNWIs), 305,
Holmes, Douglas, 183
homogenisation, 138
Huerlimann, Gisela, 311
imaginaries, 14
of bounded publics, 34
of nation-centred economies, 31
of taxation,
of taxation in liberal readings of history, 244
Indigeneship, 210
Indigenous and Northern Affairs Canada (INAC), 245,
inequality
and commodification of citizenship, 29
gap,
global economic, 338
post-colonial social, 223
structuring of, 11
infrastructure
administrative, 14
capacity for tax collection, 23
under colonial administration,
of colonialism, 239
and communal land,
computational, 14
and development,
digital, 64
fiscal, 27
global turn in, 223
history of, 224
and property taxes,
and reciprocity,
and rightful return,
and speculative governance,
and state power,
tax, 345
international tax cooperation, 8
intimacy, cultural, 89
Isle of Man, 313
Kenya
colonial administration of,
colonial legacies on tax system in, 227
colonial rationale for digitalisation in,
digitalisation of tax in,
Kenya Revenue Authority (KRA), 222
Knight, Daniel, 159
knowledge, political economy of,
Küchler, Susanne, 107
Law of Communes (Ecuador), 142
Law to Avoid Speculation on the Value of Land and the Establishment of Taxes (Ecuador). See ley de plusvalías
Lévi-Strauss, Claude, 4
ley de plusvalías (value-added land tax), 141, , 152
as confiscation of family patrimony,
and cadastral system, 151
denunciation as marxist, 150
opposition to,
liberalism
and government critique,
and Indigenous peoples, 255
and settler colonialism, 251
social, 151
white paper, 240
Lipsky, Michael, 286
lotteries. See also Slovak National Receipt Lottery
and the public good, 161
as regressive tax, 157
and taxation,
Luxembourg Leaks (2014), 8
Makovicky, Nicolette, 28
Malaby, Thomas, 160
Malaysia, 309
Malinowski, Bronislav, 4
Mallett, Shelley, 320
Maltby, Josephine, 241
Marshall Islands, 316
Marshall, Thomas Humphrey, 51
Martin, Isaac, 326
Marx, Karl, 2
Maurer, Bill,
Mbembe, Achille, 83
McCaffery, Edward, 29
McClure, Julia, 33
Mehrothra, Ajay, 326
Methodist Church,
microstates, 313
migrants, Romanian
in British public imaginary,
and industriousness as defence against stigma,
legitimisation of by street-level accountants,
and self-suffiency, 59
and taxpayer status,
taxpayer narratives of, , 67
as taxpayers,
uncomfortable relation to benefit seeking,
view of hard work and self-sufficiency,
migration. See also immigration
fiscal, 313
global, 305
industry, 66
investor programme, 317
restrictions on, 61
Mills, C. Wright, 320
Mintzberg, H., 287
minus municipalities, 250
Montesquieu, 19
moral luck,
Morales, Evo, 99
Morgan, Lewis Henry, 274
Mosse, David, 286
mottos
appeals to collective solidarity, 191
imperative,
moral,
motivational, 189
organisational,
political,
and reciprocal and redistributive elements of taxation, 187
and responsibile citizenship,
and tax compliance, ,
and taxpayer depictions,
and the welfare state, 188
Movement Toward Socialism – Instrument for the Sovereignty of the Peoples (MAS),
multinational enterprises (MNE),
and Permanent Establishment (PE) debates,
and social negotiation of PE status,
municipal services,
National Bureau of Statistics (NBS) (Nigeria), 213
Native Administration (Fiji),
naturalisation, 316
Nauru, 316
Nebot, Jaimie, 140
neoliberalism, 32
British, 55
empowerment policies of, 334
ethics of, 54
moral imperative of, 58
politics of privitasation of, 56
and processes of global financial circulation, 170
and valorisation of self-sufficiency,
taxpayer as ideal subject in, 54
New Patriotic Party (NPP), 79
New Zealand Inland Revenue Department (NZ IRD), 306
Nigeria
census debates,
distributional logics and knowledge creation in,
game of numbers in,
growth of knowledge legibility in,
information illegibility in,
knowledge creation in,
as oil state, 203,
and politcal economy of empire,
political economy of data in,
political economy of knowledge in,
public revenues in,
tax reform and knowledge creation in,
nudge theory, 160
Oats, Lynne, 178
Occupy movement, 5
Ong, Aiwha, 54
operational core, 286, 287, 288, 301
differences in perception from strategic apex,
disassociation from strategic apex, 298
disillusionment of,
and job satisfaction,
Organisation for Economic Co-operation and Development (OECD). See also Base Erosion and Profit Sharing (BEPS)
and citizenship by investment,
and citizenship by investment (CBI),
cooperatiave compliance initiatives of, 185
definition of tax, 329
and digitalisation, 226
and global minimum tax rate, 8
Harmful Tax Competition project, 31
Model Tax Convention, 344
modes of conversation in tax debates of,
modes of presence in tax debates of,
and production of global tax knowledge, 226
relatedness debates within,
tax norms of, 336
and value creation, 1
Organización Territorial de Base (OTB), ,
Paine, Thomas, 140
Palmater, Pamela, 246
The Panama Papers (2016), 8
para-ethnography, 182
Parry, Jonathan, 97
passive revolution, 139
paternalism, 163
pauschalbesteuerung, 311
Peebles, Gustav, 265
Permanent Establishment (PE),
personal allowance, 25
Piketty, Thomas, 7
Ponzi schemes, 170
pooling, 333
Poovey, Mary, 273
poverty premium, 68
Prasad, Monica, 326
Price, John A., 333
Prichard, Wilson, 80
Primero de Mayo, , 108
Prince, Michael J., 250
property taxes,
and collective rights,
as means of socialising unearned gains, 151
and municipal services, 144
as reciprocal exchange, 144
property, private
as absolute good, 140
and colonial administration, 272
as condition for municipal services,
cumunas as,
distribution of, 151
regularisation of communal property as, 152
state protection of, 21
Prudencio, Don, 108
public assets, financialisation of, 159
Quito Metropolitan District (DMQ), 137
race
and finance,
and idealistic views of citizenship,
Rawlings, Greg, 29,
Rayner, Jeremy, 20
reciprocity, 3
and care, 78
and chieftancy,
and desires for the state, 91
fiscal model of in Ghana,
generalised, 332
lack of under colonial administration, 228
obscuration of other fiscal relations, 97
patronage as, 77
rejection of fiscal model of, 331
and rightful return,
and sharing,
and tax compliance mottos, 187
and taxation, 330
and view of taxation in Ghana,
redistribution, 3, 281
academic conversations concerning, 36
in colonial era, 78
complexity of, 10
and modalities of collection, 334
moral, 11
new models of, 4
and popular usurpation of state power, 265
of risk, 159
socio-economic, 13
and solidarity, 163
and state-society reciprocity, 97
and tax compliance mottos, 187
of wealth, 156
regulation
and fairness, 264
and food production, 119
and moral economy, 265
and the nanny state, 78
Native Administration, , 275
poltical reluctance, 160
societal resistance to, 118
and tax evasion, 172
tax audit,
residency, and taxation,
Revenue Administration Reforms and Modernisation Program (RARMP) (Kenya), 230
revenue consultants, 217
rightful return, 77,
Riles, Annelise, 183
Rodman, Margaret, 305
Roitman, Janet, , 241
Rose, Nikolas, 51
Royal Africa Company, 34
Sampson, Steven, 167
Sánchez de Lozada, Gonzalo, 99
Sauder, Michael,
self-sufficiency, 62, , 309
as defence against stigma, 60
importance of to Romanian migrants, 64
valorisation of,
settler colonialism, 13, 34, , 241
and First Nations rights,
taxation as strategy of,
theorisation of the taxpayer in,
sharing, 3, 15,
anthroplogy of,
communal, 275
communities of, 25
and equal exchange, 281
ethics of, 97
facilitated by taxation, 334
as generalised reciprocity, 278
and gift exchange, 334
information, 318
as lens for understanding taxation,
mandatory, 333
practices, , 340
and reciprocity,
and social permeability, 344
as social practice, 343
and taxation,
taxation as mandatory form of,
as transfer, , 339
Simmel, Georg, 2
Simpson, Audra, 243
Singapore, 309
Slovak National Receipt Lottery, ,
and anxiety about social solidarity, 167
citizen disenchantment with,
and fiscal solidarity,
and fraud detection, 162
as liberal vision of the public good, 163
model citizen responses to,
and moral luck,
and neoliberal view of public good, 171
as regime of disclosure, , 173
and resistance to role of citizen tax inspector,
resistance to role as citizen tax inspector,
as response to VAT gap, 162
and speculative behaviour, 165
and speculative economies of post-socialism,
and speculative governance, 171
view of as Ponzi scheme, 170
Smith, John,
social contract
criticism of, 26
moral vision of, 97
and state-citizen relationships, 97
Western ideas of, 10
social media tax, 16
social theory of taxation,
soli (giving), . See also fundraising
constrasts to ceremonial exchange,
in contrast to traditional Fijian events,
contrast to ‘Fijian way’,
formal pattern of,
individual nature of,
and moral economy, 281
organisers of, 267
and state-village relations,
speculation,
speculative economies, post-socialist,
speculative finance,
spirits
ethics of tax regimes of,
history of taxation and regulation of in Croatia,
taxation and reevaluation of value,
Spivak, Gayatri, 223
St Lucia, 312
state-building, 13
states
decentralisation of, 140
difficulty in defining, 15
diversity of taxation practices, 14
power to define taxes, 14
and public good imaginaries, 14
and regimes of knowing, 201
taxes as defined by,
Stiglitz, Joseph, 226
Stoler, Ann, 224
strategic apex, 287, , 294, 301
differences in perception from operational core,
view of as hypocritical, 298
street-level accountants
and legitimisation of migrant taxpayers,
structural violence
of bureaucracy, , 294
Suberu, Rotimi, 208
subprime loans, 5
Sustainable Development Goals (SDGs), 225
Sweden
ethical tax evasion in, 20
gift exchange and reciprocity in, 330
tax compliance in, ,
use of mottos in tax compliance in,
Swedish Tax Administration (STA)
mottos,
mottos as tool for tax compliance,
tax compliance work of,
use of mottos in tax compliance,
Tailless Fox (folktale), 106
Tangier International Zone, 312
tax compliance, 76, 178
appeals to collective solidarity, 191
and audits,
and depictions of taxpayes,
key factors in, 184
motivational approaches to, 189
and mottos, , 193
strategies,
work of Swedish Tax Agency,
tax concessions, 314
tax evasion
ethical views of,
and financial speculation, 156
and informal work, 166
and speculative logics, 157
tax inspectors
disillusionment with new new strategic direction of DTA,
divergent viewpoints from strategic apex, 297
downsizing of, 23
exposure of to structural violence, 299
and job satisfaction,
and mottos, 186
positive self-image of, 190
sceptical view of taxpayers, 188
of spirits tax, 118
tacit knowledge of, 181
Tax Justice Network (TJN), 8
tax policy
infrastructural turn in,
international debates,
tax residency,
and citizenship,
and class inequalities,
and commodification of citizenship,
commodification of,
and financial privilege,
tests of, 306
tax systems
and data creation,
distinct logics of, 36
and ethics, 19
and exploitation, 4
reinforcement of wealth inequality in, 10
and socio-economic relations, 4
transnationality of,
tax, inheritance,
tax, international
modes of conversation in debates of,
modes of presence in debates of,
relatedness in debates of,
tax, special,
taxation
anthropological approach to, 2
and bureaucratic rationality,
canonical social sciences approach to, 2
under colonial administration,
and colonial logics, 14
of communal property, 144
and corporate social responsibility, 8
and creation of dual markets,
decentralisation of state in anthropolgical study of,
decolonisation of,
decolonising approach to study of,
and demand for state interventions in the market, 9
effects on perception of value of trapa,
effects on social relations, 132
effects on value,
and empire building,
ethical debates regarding,
extractive, , , 243
extractive colonial, 76
as facilitator of sharing, 334
forms of reasoning of, 13
as fundamental to sustainable development, 6
geopolitical effects of, 14
and gift exchange, 330
and good governance, 6
and governmentality,
harmful practice, 31
ideological framing of, 21
imaginaries of,
of Indigenous Fijians, 276
international,
international norms, 31
lotteries as form of,
as method of inclusion, 241
as moral economy,
multidimensional approach to study of,
neglect of by anthropology,
neglect of by social science, 13
norms of, 13
as path to citizenship,
as political issue, 2
and politics of choice, 18
of private property, 139
privatisation of communal land and, 146
and producing publics, 25
promise of anthropology for study of,
and quantifiability of value, 22
and reciprocity, 330
and reexamination of ethical values,
and residency,
and resource capacity, 23
and sharing,
sharing as mandatory form of,
and social contract, 6
and social theory,
and social legitimatisation, 25
as the social contract, 326
and social value of taxpayers,
and state-building, 4
and state-citizen relations, 28
as strategy of settler colonialism,
as techonology of citizenship,
timing of, 22
of unearned income from land rents, 140
and value conflicts,
and view of labor as burden,
view of through decolonising lens,
and wealth transfer, 7
taxes
and colonialism, ,
and cultural intimacy, 89
as defined by states,
definitions of,
as depersonalised exchange, 10
and ecology of other payments,
and forms of resource extraction, 11
and gender and kin relations, 29
as gift,
legal definitions of, 329
as materialisation of normative regimes, 12
and non-state payments,
as part of a universe of transfers, 12
as patronage,
place of in ecology of payments,
power to produce imagined relations, 15
as productive economic force, 7
and reciprocity towards the state, 77
regressive, 157
role in creating distance from the state, 97
role in creating relationships within and beyond the state, 91
and territoriality, 319
as type of money transfer,
taxpayer status
as assertion of legitimacy,
as challenge to stigma of otherness, 50
and citizenship,
inequalities of relating to residency tests,
as integral to business success, 75
as a reconfiguration of Indigenous citizen status,
of Romanian migrants,
taxpayer subject, 26
taxpayers
expectations of,
as ‘good’ migrants,
Indigenous peoples as,
as proxy for the ideal citizen,
social value of,
subjectification of, 253
subjectivity of, 240
technopopulism, 139
The Information Technology Management System (ITMS) (Kenya), 230
Thurston, John B., 276
timebanks,
time-limited special taxes, 8
Todorova, Maria, 56
Tonga,
Toren, Christina, , 280
transfers
and cultural intimacy, 89
debt, 7
and gift exhange, 347
relationships between transactors, 91
and sharing, , , 339
social, 26
social productivity of, 77
state taxes as, 15
and state-citizen fiscal relations, 83
taxes as type of,
unidirectional, 331
wealth, 7
transnationalism, 1
networks of, 62
and study of taxation, 348
and tax demands, 8
and tax justice, 32
and tax payments, 331
and tax systems,
and trade, 222
transparency. See also First Nations Financial Transparency Act (FNFTA)
and commensuration, 247,
and demand for statistical services, 202
and governmentality, 254
and privatisation of state-owned firms, 126
as regime of disclosure, 167
and self-governing, 34
social expectations for, 164
as tax subject making technique,
and taxpayer as subject, 254
trapa,
and changes to Croatian tax regime,
historical value of,
taxation as cause of devaluation of,
United Kingdom. See also colonial administration
non-doms in, , 310
Romanian migrants in political imaginary of,
sugar tax, 18
tax residency requirements in,
valorisation of self-sufficiency and immigration policy,
United Nations International Conference on Financing for Development, 6
value
effect of commodification and taxation on,
foundations of, 11
public and private distinctions of, 13
regimes of, 11
stabilisation of as wealth, 12
Value Added Tax (VAT)
anthropological studies of, 168
evasion, 172
as fiscal reform, 75
gaps, 172
in Ghana,
and illiquidity, 23
and National Receipt Lottery, 27,
negative, 289
opponents to, 287
in rentier states, 18
and Slovak National Receipt Lotttery, 162
and tax revolts, 81
as tax demand, 333
value production, 11
values, taxation and reevaluation of,
Vietnam, 309
vinaza
ecological concerns,
effects of taxation on sharing of,
ethical dilemmas created by Croatian tax regime,
Vision 2030 (Kenya), 222
Vohnsen, Nina Holm, 286
wealth
normative objects of, 11
private, 12
public, 12
public and private distinctions of, 13
as target of state intervention, 12
targets of, 11
wealth taxes, 8
Weick, Karl Edward, 287
welfare state, 24, 97, 181, 186, 242, 246
evocation of for tax compliance,
and neoliberalism, 334
and private property rights, 7
tax as instrument of distributive justice in, 163
West Africa Business Expo, 73
Widlok, Thomas, ,
Wolff, Larry, 56
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