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.

A foreword commenting on the anthropology of tax as a field of study and important topics for research. These include examining tax as the materialisation of value regimes and relations of power, as well as interrogating the work that goes into producing the fiscal subject.

This chapter explores how taxing the traditional livelihood practice of distilling spirits transformed the status of work and traditions, making previously ordinary ways of life illegal, and leading families to weigh their business self-interest against relationships, legal and moral responsibilities, and values. The chapter elucidates the opaque qualities of Istria’s vibrant moonshine market by unpacking the values underpinning it and the relationships between the winemakers, craft distillers, and bootleggers of which it is constituted. Taxing and regulating spirits challenged societal values in ways that forced new considerations into long-standing relationships, particularly around the circulation of the biowaste necessary for distilling. Families sought to maintain livelihoods based on farming, winemaking, and distilling while navigating new regulatory regimes, but those who could not handle such changes retreated from formal business ownership and into the margins of the market. This shift demonstrated that tax can make and unmake markets in sometimes unintended ways. At its core, this chapter illuminates how values in Istrian culture intersect in the practice of distilling and are complicated by the introduction of taxes and regulations.

This chapter explores the knowledge creation aspect of contemporary tax reforms in Nigeria. It offers a historical perspective on this process which lets us see today’s reforms not only as the re-creation of long-retreated systems of state taxation-led ordering, but against the backdrop of what intervened in the meantime – a four-decade late-twentieth-century interregnum where revenue reliance on oil profits created a very different distributive system of government-as-knowledge. Today’s system of tax-and-knowledge is not just reform but an inversion of what came before.

In this chapter, I show how the current shift to digitalising tax administration in Kenya is connected to its colonial fiscal structures both in its design and implementation. Firstly, the idea that technology can help economic development in countries like Kenya has existed since colonial times and still features in current policies that endorse technology for economic development. Secondly, colonial structures are also present in the implementation strategies of a digital platform like the e-filing system central in this case study as they rely on colonial infrastructures for implementation. ITax, the e-filing system that is the focus of this chapter, was implemented quite rapidly and made mandatory within a short period. This chapter argues that the ‘promise’ of digitalisation as a driver of sustainability, modernisation, and economic growth is outweighed by the harm done by colonial history impacting its practice. I argue that colonial fiscal policies are still shaping Kenya’s tax practices. A closer look at Kenya’s colonial fiscal history is important for understanding how the current tax systems are shaped and informed by past practices.

Tax is both an aspect of everyday life for people round the globe, bound up in political governance, and central to the organisation of our resources and any efforts to promote equality. While tax is studied across multiple disciplines, in anthropology it has received less attention. This introduction argues that an anthropological approach to tax, which centres ethnographic data and non-normative understandings of fiscal relations, is crucial to a comprehensive appreciation of taxes and key to building more equitable futures. The introduction is structured around three main questions: what is tax, what is taxable, and what do taxes do? It maps out why it is important to talk about tax now, the crucial influences of an anthropology of tax, the current landscape of this small but growing field of work, and the future of anthropological approaches to tax.

This chapter investigates tax payments and self-making amongst Romanian migrants in London. Vicol demonstrates how taxation is a mode of anchoring oneself in a moral order premised on self-sufficiency. Although the UK’s mainstream media cast Romanian migrants through tropes of welfare dependency, Romanian self-narrations as hard working, taxpaying subjects enabled interlocutors to constitute themselves as good migrants. However, becoming a taxpayer in practice was also an exercise in a particular type of bureaucratic literacy. A host of digital barriers, language deficiencies, and unhelpful bureaucrats drove many to seek out private consultants who made a business of helping their co-nationals decode their obligations to HM Revenue and Customs. Thus, this chapter also explores taxpaying as a technical exercise of making oneself legible through the language of the fiscal authority. Taxation becomes part of the making of the migrant subject. It is about the paradoxical ways in which a digitising state premised on self-reliance prompts affirmations of independence at the level of discourse, while simultaneously generating new networks of dependency in practice.

This chapter contributes an ethnographic case study on the creation of international tax norms at the OECD during the ‘Base Erosion Profit Shifting’ initiative. I argue that what makes countries share taxing rights and multinational corporations give money, as in tax to specific jurisdictions and not to others, is not necessarily this ‘natural’ law of reciprocity, but changes to the dominant modes of relatedness, conversation, and presence in international tax norms. Tax scholars, but also recent anthropological studies on tax, explore taxes against a gift-exchange logic. I suggest that this conceptual obsession with mutual interest, return, and benefits obscures the fact that taxes are often unilateral monetary transactions. More generally, it overlooks the human capacity to give and provide, under specific conditions, without calculating or receiving something in return. While taxation is not a form of sharing, I argue that it is productive to pay attention to the many similarities between these two types of transfers. They share, at times as I show in the chapter, more commonalities than taxation and reciprocal gift exchanges, and there are moments when taxation facilitates and enables sharing.

This chapter examines the scope of the Commonwealth’s power to impose taxation.The tax power enables the Commonwealth to raise revenue, as well as to indirectly regulate behaviour by using taxes to encourage or discourage behaviour. In general terms, a tax is a compulsory exaction of money for public purposes enforceable by law and which is not a fine or pecuniary penalty, a fee for service or a fee for a licence. The Constitution imposes special rules about the procedure for enacting federal tax laws, which are not justiciable, and special rules about the content of federal tax laws, which are justiciable. The Constitution also makes the power to impose duties of customs and excise an exclusively federal power, thereby limiting the power of the States to impose taxes on goods.

Paths to a liberal order are not limited to those followed by Western countries. A possible Middle Eastern starting point was zakat, Islam’s only “pillar” with an explicitly economic function. Zakat appears in the Quran as a system that finances designated state expenses through a tax on wealth and income. The rates were low by the standards of Antiquity, and they were fixed. Besides, the payment of zakat legitimated the underlying wealth or income. Hence, it could have served as the foundation for political checks and balances based on secure private ownership. Yet zakat’s specifics were suited specifically to Arabia; it left out major sources of income and wealth in the broader Middle East. For these reasons alone, rulers imposed extra-Islamic taxes. Having set precedents for arbitrary taxation, they then essentially stopped enforcing zakat. A Quran-based Islamic institution for empowering the individual against the state thus turned into a minor device for local poor relief. The waqf’s emergence in the 700s as a core Islamic institution was a creative response to zakat’s abandonment as a state-enforced transfer system. Its unintended effects, such as the persistent weakness of civil society, are rooted, then, in zakat’s loss of relevance to Islamic governance.

An underappreciated difference between fifth- and fourth-century Rome was the emergence of stipendium and tributum (military pay and the land tax to fund it). Encompassing every citizen landowner and soldier, stipendium and tributum likely involved more people than any other civic institution at Rome. Moreover, this fiscal system changed the way in which Rome operated. It created a set of tasks that needed to be completed; it then instituted a new set of roles to complete those tasks; then it elevated a set of people in order to fill those roles; and finally those people developed new tactics to derive maximum benefit from their new functions. The key stakeholders in all this were the tribuni aerarii, who operated the system in local areas across the countryside. Though poorly attested in the extant sources, these men had the ability to control the smooth operations of the war machine. They promptly realized that they could hold the fiscal system hostage to extract political concessions. The exclusive rule of Rome’s patrician leaders, now reliant on plebeians to pay and collect taxes, was doomed.

This chapter critically examines the fifth and last criterion of the proposed framework for social enterprise law, namely, distribution of dividends and assets, and allocation of tax benefits. I assess how restrictions on the distribution of dividends and assets can ensure that the pursuit of social benefit is not subordinated to that of profit-making by analyzing the CIC regulations. I argue that these restrictions in themselves do not necessarily ensure that the pursuit of social benefit is prioritized over profit-making. Under my criterion, it is argued that directors should be required to issue a report specifying whether and how they have complied with the corporate purpose, among other requirements. In addition, they should be required to engage in a critically self-reflexive process on how they measure impact based on the proposed three-step framework. I also argue that because investors need to be incentivized to invest in social enterprises and given that a central challenge facing social enterprises in Asia is poor access to funding, I consider how tax law can be used to incentivize investments from shareholders.

Waging war has always been a very expensive endeavour, requiring a solid basis for economic power in order to finance it. In the eighteenth century warring sides frequently resorted to financial help from their well-heeled allies. This chapter examines the peculiar challenges that confronted the Habsburg Empire as it sought to raise funds and resources to sustain its wars against France. Despite the economic and financial problems and the military losses of every single war of the Habsburg monarchy it managed to remain in war against France until 1809. The Habsburg monarchy waged these wars with a great number of soldiers, getting its lands occupied by the enemy and its economy attacked by bad money, yet found a way to remain liquid until state bankruptcy in 1811. In spite of these economic, financial and military crises Austria persevered as European player.

The chapter places Churchill’s lifespan firmly within ‘the golden age of print’. It looks at his apprenticeship as a writer, served while in the army, explaining how his early books helped him earn the war chest that allowed him to launch his political career, before showing how his shrewd and selective use of sources for his biography of Lord Randolph Churchill allowed him to reconcile his role as a defender of his father’s political legacy with his own move to the Liberal Party. Churchill’s working methods also changed as he entered government. He used a team to help produce his multi-volume history of the First World War in order to defend his role in the Dardanelles operation. Thereafter, Churchill had to juggle managing his tax liability as an author with his need for more income, but by the 1930s he was committed to several major publishing projects. After the war, he sought to capitalise on his premiership through his multi-volume histories of the Second World War and the History of the English-Speaking Peoples. The chapter analyses how Churchill managed his various literary projects, sheds light on his own role in the creative process and looks at how this changed over time.

The US is often placed within a liberal-utilitarian model and the EU is often positioned within a social model. In corporate law theory, this distinction is presented as contractarianism versus communitarianism. The latter has traditionally represented the EU’s approach to corporate regulation, while the former represents the US approach. Rather than adhere to such neat divisions and other binary choices such as regulatory models versus voluntarist models such as the corporate social responsibility model, this chapter argues that the true resolution of difficulties associated with capitalism lies in the development of a new theoretical framework driven by an ethical challenge to those acting behind the corporate veil or under its shadow. This chapter exhorts that if we move on from binary divisions and present a meaningful ethical challenge to corporate actors such as shareholders and management, we can ensure better outcomes.

Does the First Amendment forbid reforms to save and improve newsgathering, production, and distribution? All features of the news ecosystem are currently under threat, but some interpretations suggest that the First Amendment either forbids relevant government action or has no relevance. Debates about potential reforms of the businesses and structures wreaking havoc on news and information in the United States often hit a roadblock: the assumption that the First Amendment bars government from playing a role in media systems and news industries.1 Victor Pickard calls this “First Amendment fundamentalism.”2 We can understand why internet tech platforms invoke the First Amendment against any regulation and measures requiring them to pay for news posted on their sites but gathered by others. Avoiding regulation makes their work easier and their bottom line richer. But the First Amendment is not such a bar.

This chapter surveys the major developments in the economic history of the Greek world in the classical period (479–323 BCE). While agricultural practices and productive capacities did not change dramatically, this was a period characterized by a massive increase in the demand for certain commodities, especially timber for the ship-building and monumental-construction efforts of the period and grain to meet the dietary needs of a growing human population. It also considers the major developments in the supply and circulation of coinage in the classical period and the emergence of private banking and the expansion of credit, all of which facilitated both local and long-distance trade. As trade intensified throughout the Aegean and poleis developed more sophisticated institutions for local governance, they developed strategies to derive revenue from trade and imposed regulations on both the production and trade of commodities in which they had a special interest.