Shaping Taxpayers: Values in action at the Swedish Tax Agency
2017 (English)Book (Refereed)
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.
fiscal anthropology; legitimacy; para-ethnography; Sweden; tax compliance
IdentifiersURN: urn:nbn:se:liu:diva-134439ISBN: 9781785334108 (print)ISBN: 9781785334115 (electronic)OAI: oai:DiVA.org:liu-134439DiVA: diva2:1073831
FunderRiksbankens Jubileumsfond, S10-1308:1