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Shaping Taxpayers: Values in action at the Swedish Tax Agency
Linköping University, Department of Thematic Studies, Technology and Social Change. Linköping University, Faculty of Arts and Sciences. (P6)ORCID iD: 0000-0002-1088-065X
2017 (English)Book (Refereed)
Abstract [en]

How do you make taxpayers comply? This ethnography is a vivid account of one of the most esteemed Swedish bureaucracies – the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law while it strives vigorously to obtain legitimacy in society. The book follows one risk assessment project up-close; from its inception, through the research phase, in presentations throughout the Agency to its final abandonment as the results and conclusions reached did not align with the Agency’s strategies. Following this project reveals how diverse knowledge claims – legal, economic, cultural – compete to shape taxpayer behaviour.

Place, publisher, year, edition, pages
Oxford: Berghahn Books, 2017. , 218 p.
Keyword [en]
fiscal anthropology; legitimacy; para-ethnography; Sweden; tax compliance
National Category
Social Anthropology
Identifiers
URN: urn:nbn:se:liu:diva-134439ISBN: 9781785334108 (print)ISBN: 9781785334115 (electronic)OAI: oai:DiVA.org:liu-134439DiVA: diva2:1073831
Funder
Riksbankens Jubileumsfond, S10-1308:1
Available from: 2017-02-13 Created: 2017-02-13 Last updated: 2017-03-29Bibliographically approved

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Björklund Larsen, Lotta
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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
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  • Other style
More styles
Language
  • de-DE
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  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
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Output format
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  • asciidoc
  • rtf