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A fiscal anthropology in Sweden? Why, how and for whom?

Seminarium
THE SOCIOLOGY SEMINAR SERIES Spring 2018

Lotta Björklund Larsen

Tema Teknik och social förändring, Lindköping University, on taxes and taxation: ”A fiscal anthropology in Sweden? Why, how and for whom?”

 

A fiscal anthropology in Sweden? Why, how and for whom?

Taxes and taxation has been strangely overlooked in contemporary anthropology. In most countries are taxes the very foundation for the states infrastructure and welfare benefits for all citizens, yet the question of how we are made to pay taxes is largely left to the legal and economic disciplines. Taking the question of how seriously, I argue for the need to see how the law is interpreted and practiced.
 
The book Shaping Taxpayers. Values in Action at the Swedish Tax Agency is an attempt to address how taxation is made possible in society. Inspired by economic anthropology, actor network theory and fiscal sociology, I propose a fiscal anthropological approach that reveals how diverse knowledge claims – legal, economic, cultural – compete to shape taxpayer behaviour. It is an ethnography of knowledge making at one of Sweden’s most esteemed bureaucracies – the 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 for it actions in society. I followed one risk assessment project’s passage through the Agency, from its inception, through the research phase, in discussions with management to its final abandonment.

 

Time: 3-5 PM, followed by drinks and snacks in the lunch room.

Venue: G335, Paradisgatan 5

Tid: 
2018-01-18 15:00 till 17:00
Plats: 
G335, Department of Sociology, Paradisgatan 5, Lund
Kontakt: 
lisa.eklund [at] soc.lu.se

Om händelsen

Tid: 
2018-01-18 15:00 till 17:00
Plats: 
G335, Department of Sociology, Paradisgatan 5, Lund
Kontakt: 
lisa.eklund [at] soc.lu.se

Sociologiska institutionen
Lunds universitet
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