This is an in-progress bibliography on tax related research. It includes non-anthropological publications that those in our network have found relevant.

Abelin, Mireille 2012. “Entrenched in the BMW: Argentine Elites and the Terror of Fiscal Obligation.” Public Culture 24(2): 329-356. https://doi.org/10.1215/08992363-1535525


Appadurai, Arjun. 2011. “The ghost in the financial machine.” Public Culture 23(3): 517-539.


Bejaković, Predrag. 2009. “Tax evasion, state capacity, and trust in transitional countries: The case of Croatia.” Društvena Istraživanja 18(4-5): 787-805.


Berenson, Marc P. 2018. Taxes and trust: From coercion to compliance in Poland, Russia, and Ukraine. Cambridge: Cambridge University Press.


Bergman, Marcelo. 2009. Tax Evasion and the Rule of Law in Latin America: The Political Culture of Cheating and Compliance in Argentina and Chile. University Park, PA: Pennsylvania State University Press. 


Björklund Larsen, Lotta. 2017. Shaping Taxpayers. Values in Action at the Swedish Tax Agency. New York: Berghahn Books. 


Björklund Larsen, Lotta. 2019. "What Tax Morale? A Moral Anthropological Stance on a Failed Cooperative Compliance Initiative." JOTA 5(1).


Björklund Larsen, Lotta. 2018. A Fair Share of Tax. A Fiscal Anthropology of Contemporary Sweden. New York. Palgrave MacMillan.


Björklund Larsen, Lotta. 2013. "Moulding knowledge into a legal complex: Para-ethnography at the Swedish Tax Agency". Journal of Business Anthropology 2(2): 209-231.


Boll, Karen. 2014. "Shady car dealings and taxing work practices: An ethnography of a tax audit process." Accounting, Organizations and Society 39(1), 1-19.


Karen Boll. 2015. "Deciding on Tax Evasion:Front Line Discretion and Constraints." Journal of Organizational Ethnography 4(2), 193-207.


For a full list of Karen Boll's tax publications, see:

https://www.cbs.dk/en/research/departments-and-centres/department-of-organization/staff/kboioa#publications


Bourdieu, Pierre. 1994. “Rethinking the state: Genesis and structure of the bureaucratic field.” Sociological Theory 12(1): 1-18.


Braithwaite, Valerie. 2002. “A New Approach to Tax Compliance.” In Taxing Democracy, ed. Valerie Braithwaite, 1-13. Hants: Ashgate Publishing. 


Brautigam, Deborah, Odd-Helge Fjeldstad, and Mick Moore (eds.), Taxation and state-building in developing countries: Capacity and consent. Cambridge: Cambridge University Press.


Bush, Barbara & Josephine Maltby. 2004. “Taxation in West Africa: Transforming the Colonial Subject into the “governable person.”” Critical Perspectives on Accounting 15(1): 5-34.


Cameron, Angus. 2006. “Turning point? The volatile geographies of taxation.” Antipode 38(2): 236-258.


Campbell, J. L. 1993. “The state and fiscal sociology.” Annual Review of Sociology 19: 163-185. https://doi.org/10.1146/annurev.so.19.080193.001115


Delalande, Nicolas and Romain Huret. 2013. “Tax Resistance: A Global History.” The Journal of Political History 25(3): 301-307. https://doi.org/10.1017/S0898030613000122


Dotson, Rachel. 2014. “Citizen-auditors and visible subjects: Mi familia progresa and transparency politics in Guatemala”. Political and Legal Anthropology Review 37(2): 350-370.


Fjeldstad, Odd-Helge and Joseph Semboja. 2000. “Dilemmas of fiscal decentralisation: A study of local government taxation in Tanzania.” Forum for Development Studies 27(1): 7-41.


Flyverbom, Mikkel. 2012. “Globalization as it happens: On globalizing assemblages in tax planning”. Distinktion 13(3): 295-309.


Ganghof, Steffen. 2006. The Politics of Income Taxation: A Comparative Analysis. Colchester: The European Consortium for Political Research. 


Gardner, L. 2012. Taxing colonial Africa: The political economy of British imperialism. Oxford: Oxford University Press


Gatt, Leah and Oliver Owen. 2018. “The impact of direct taxation on state-society relations in Lagos, Nigeria”. Development and Change 49(5): 1195-1222. 


Godoy, Ricardo. 1986. "The Fiscal Role of the Andean Ayllu". Man, New Series 21(4): 723-741.


Goodfellow, Tom. 2017. “Taxing property in a neo-developmental state: The politics of urban land value capture in Rwanda and Ethiopia”. African Affairs 116(465): 549-572.


Goodfellow, Tom and Oliver Owen. 2018. “Taxation, property rights and the social contract in Lagos”. ICTD Working Paper 73, Brighton: IDS.


Guano, Emanuela. 2010. “Taxpayers, Thieves, and the State: Fiscal Citizenship in Contemporary Italy.” Ethnos 75(4): 471-495. https://doi.org/10.1080/00141844.2010.522246


Gray, Caroline. 2015. “A fiscal path to sovereignty? The Basque economic agreement and nationalist politics.” Nationalism and Ethnic Politics 21(1): 63-82.


Guyer, Jane. 1992. “Small change: Individual farm work and collective life in a western Nigerian savanna town”. Africa: Journal of the International African Institute 62(4): 465-489.


Guyer, Jane. 1992. “Representation without Taxation: An Essay on Democracy in Rural Nigeria, 1952-1990.” African Studies Review 35(1): 41-79. https://doi.org/10.2307/524445.


Hays, Jude C. 2003. “Globalization and capital taxation in consensus and majoritarian democracies.” World Politics 56(1): 79-113. https://doi.org/10.1353/wp.2004.0004


Hobson, Kersty. 2004. “Technologies of the self and some contradictions of the enabling state: The case of tax effective schemes in Australia”. Regulatory Institutions Network, Australian National University, Canberra, Australia RegNet Occasional Paper (1): 1–29.


Hughes, Jane Frecknall. 2007. “The concept of taxation and the age of enlightenment”. In: John Tiley (ed.), Studies in the history of tax law, Volume 2. Oxford: Hart Publishing, pp. 253–286.


Lamb, Margaret. 2001. “‘Horrid appealing’: Accounting for taxable profits in mid-nineteenth century England”. Accounting, Organizations and Society 26(3): 271-298.


Lamb, M., Lymer, A., Freedman, J., & James, S. (2005). Taxation: An Interdisciplinary Approach to Research. Oxford: Oxford University Press.


Levi, Margaret. 1988. Of rule and revenue. Berkeley, CA: University of California Press.


Likhovski, Assaf. 2007. “’Training in citizenship’: Tax compliance and modernity”. Law and Social Inquiry 32(3): 665-700.


Locke, John. 1698. Two treatises of government: In the former the false principles and foundation of Sir Robert Filmer and his followers, are detected and overthrown. The latter is an essay concerning the true original extent and end of civil government (3 ed.). London: Awnsham and John Churchill.


Martin, Isaac William, Ajay K. Mehrotra, and Monica Prasaad. 2009. “The Thunder of History: The Origins and Development of the New Fiscal Sociology.” In: The New Fiscal Sociology. Taxation in Comparative and Historical Perspective, (eds.) William Isaac Martin, Ajay K. Mehrotra and Monica Prasaad, 1-27. Cambridge: Cambridge University Press.


Martin, Isaac William, Mehrothra, Ajay K. and Monica Prasad. 2009. The new fiscal sociology. Taxation in a comparative and historical perspective. Cambridge: Cambridge University Press. 


Martin, Isaac William and Nadav Gabay. 2012. “Fiscal Protest in Thirteen Welfare States.” Socio-Economic Review 11(1): 107-130. https://doi.org/10.1093/ser/mws014


Martin, Isaac William and Monica Prasad. 2014. “Taxes and fiscal sociology”. Annual Review of Sociology 40(1): 331-345. https://doi.org/10.1146/annurev-soc-071913-043229


Maurer, Bill. 2001. “Islands in the net: Rewiring technological and financial circuits in the ‘offshore’ Caribbean”. Comparative Studies in Society and History 43(3): 467-501.


Meagher, Kate. 2016. “Taxing times: Taxation, divided societies and the informal economy in Northern Nigeria”. Journal of Development Studies 54(1): 1-17.


Mill, John Stuart. 1859. On Liberty. London: John W. Parker and Son.


Miller, Peter and Nikolas Rose. 1990. "Governing economic life." Economy and Society 19(1): 1-31.


Morris, Jeremy. "Moonlighting strangers met on the way: the nexus of informality and blue-collar sociality in Russia."


Mulligan, Emer. 2012. “Tax planning in practice: A field study of US multinational corporations”. In: Lynne Oats (ed.), Taxation: A Fieldwork Research Handbook. UK: Routledge.


Munoz, Martin J. 2010. “Business Visibility and Taxation in Northern Cameroon”. African Studies Review 53(2): 149-175.


Muñoz, José-María. 2010. “Business Visibility and Taxation in Northern Cameroon.” African Studies Review 53(2): 149-175. https://doi.org/10.1353/arw.2010.0009


Murphy, Richard. 2015. The Joy of Tax: How a fair tax system can create a better society. London: Transworld.


Nagel, Thomas and Murphy, Liam. 2002. The myth of ownership: taxes and justice. Oxford: Oxford University Press.


Oats, L. 2012. Taxation: A Fieldwork Research Handbook. London and New York: Routledge.


Owen, Oliver. 2018. “Tax and fiscal practice: Interrogating the meaning and use of formality”. Politique Africaine 3(151): 5-15.


Peebles, Gustav. 2012. “Filth and Lucre: The dirty money complex as a taxation regime”. Anthropological Quarterly 85(4): 1229-1256.


Preston, Alistair. 1989. “The taxman cometh: Some observations on the interrelationship between accounting and inland revenue practice”. Accounting, Organizations and Society 14(5-6): 389-413.


Pritchard, Wilson. 2015. Taxation, responsiveness and accountability in Sub-Saharan Africa: The dynamics of tax bargaining. Cambridge: Cambridge University Press. 


Rawlings, Gregory. 2003. "Cultural narratives of taxation and citizenship: Fairness, groups and globalisation". Australian Journal of Social Issues, 38(3) (August): 269-305.


Rawlings, Gregory. 2004. “Laws, liquidity and Eurobonds: The making of the Vanuatu tax haven.” Journal of Pacific History 39(3): 325-341. DOI: 10.1080/0022334042000290388


Rawlings, Gregory. 2005. “Mobile people, mobile capital and tax neutrality: Sustaining a market for Offshore Finance Centres”. Accounting Forum 29: 289-310.


Rawlings, Gregory. 2007. "Taxes and transnational treaties: Responsive regulation and the reassertion of offshore sovereignty". Law and Policy 9(1): 51-66.


Rawlings, Gregory and Valerie Braithwaite. 2003. “Voices for change: Australian perspectives on tax administration”. Australian Journal of Social Issues 38(3): 263-268.


Roitman, Janet. 2005. Fiscal disobedience: An anthropology of economic regulation in Central Africa. Princeton, NJ: Princeton University Press.


Roitman, Janet. 2007. “The Right to Tax: Economic Citizenship in the Chad Basin.” Citizenship Studies 11(2): 187-209.


Sheild Johansson, Miranda. 2018. “Taxing the indigenous: A history of barriers to fiscal inclusion in the Bolivian highlands.” History and Anthropology 29(1): 83-100. 


Shriver Jr, Donald W. and Richard E. Knox. 1985. “Taxation in the History of Protestant Ethics.” The Journal of Religious Ethics 13(1): 134-160.


Silvestri, Paolo. 2015. "Anthropology of Freedom and Tax Justice: Between Exchange and Gift. Thoughts for an interdisciplinary research agenda." CESMEP Working Paper 3/2015. https://mpra.ub.uni-muenchen.de/67644/1/MPRA_paper_67644.pdf


Smith, Adam. 1853 (1776). The theory of moral sentiments. London: Henry G. Bonn.


Timmons, Jeffrey. 2005. “The fiscal contract: States, taxes, and public services." World Politics 57(4): 530-567. https://doi.org/10.1353/wp.2006.0015


Torgler, Benno and Schneider, Friedrich. 2006. "What shapes attitudes toward paying taxes? Evidence from multicultural European countries". Discussion paper no. 2117. Institute for the Study of Labor (IZA) Bonn.


Vihanto, Martti. 2000. "Tax evasion in a transition from socialism to capitalism: the psychology of the social contract". BOFIT Discussion Papers No. 6, Institute for Economies in Transition at the Bank of Finland 1-35.


Wagner, Richard E. 2012. Deficits, debt, and democracy: Wrestling with tragedy on the fiscal commons. Northhampton, MA: Edward Elgar Publishing. 


Willmott, Kyle. n.d. “From self-government to government of the self: Fiscal subjectivity, indigenous governance and the politics of transparency”. Critical Social Policy.

 

The Routledge Companion to Tax Avoidance Research: https://www.routledge.com/The-Routledge-Companion-to-Tax-Avoidance-Research/Hashimzade-Epifantseva/p/book/9781138941342



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