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  • 3 - An Ecology of Payments: Taxes, Cuotas, and Fees in Highland Bolivia

  • Edited by Johanna Mugler, Universität Bern, Switzerland, Miranda Sheild Johansson, University College London, Robin Smith, Copenhagen Business School
  • Book:
    Anthropology and Tax
    Published online:
    12 December 2024
    Print publication:
    19 December 2024, pp 95-112
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  • Summary

    This chapter explores how taxes shape the meaning of other payments and money flows in highland Bolivia. The concept ‘ecology of payments’ is introduced to describe the world of payments amongst the so-called informally employed in the city of Cochabamba. It explores how, for instance, receipts for commercial licence taxes and property taxes paid provide people with the right to make other kinds of payments, such as fees to local neighbourhood associations and unions. An ‘ecology of payments’ pays attention to the multiple links and dependencies between payments and the way they transform each other. This approach encourages a focus on the local impact of taxes paid, as opposed to the effect of taxes on long-term state–society relations. To ascertain the role of taxes within this ecology, the chapter also aims to understand how the concept of formality informs the power and character of different payments.