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Taxation, inequality and reciprocity

Journée d'étude

Taxation, inequality and reciprocity


The spectacular growth in the income share of the top percentile has led economists to focus on the influence that tax policy has had on income distribution. In such a context, however, many other dimensions of stratification have been neglected. Values, social norms, and attitudes differ across countries and have measurable effects on tax compliance. But tax morale remains seen as a 'black box'. How can we explain the differences between behaviors towards taxation and a state's legitimacy ? Socioeconomic factors such as age, religion, gender, employment status, and educational background may have a significant impact on people's level of tax morale. How do low-income families view the tax system and how do they experience and understand fiscal rules? At the higher end of the income scale, how do the rich accept contributing (or not) in accordance with their wealth ?

This workshop aims to analyze tax compliance using anthropological methods and historical data. It will also be an occasion to share different qualitative points of view.



9h00 : Welcome coffee

9h15 : Introduction : Taxation and social classes
Alexis Spire, Centre National de la Recherche Scientifique

10h00 : "Your money or your life!" How people underscore taxes as an attack to livelihood in Southern Europe
Susana Narotzky, Universitat de Barcelona, Grassroots Economics (GRECO) ERC-project

10h45 : Coffee break

11h00 : From "Belgian Dentists" to "Russian Oligarchs" : Luxembourg Private Banking and the Shifting Geographies of Its Clientele
Samuel Weeks, Department of Anthropology, University of California, Los Angeles

11h45 : Disentangle the various issue of wealthy people and tax consent: critical discourses, appeal for civism and quiet tax escaping
Camille Herlin-Giret, IRIS-EHESS

12h30 : Lunch

14h30: Legitimate Taxation. Values in Action at the Swedish Tax Agency
Lotta Björklund Larsen, Department of Thematic Studies - Technology and Social Change, Linköping University

15h15 : Rethinking the relation between the tax gap and tax legitimacy from a gender perspective
Åsa Gunnarsson, Forum for Studies on Law and Society, Umeå University.

16h00 : Roundtable :
Networks and European projects around social sciences and tax


Contact : Alexis SPIRE : Cette adresse e-mail est protégée contre les robots spammeurs. Vous devez activer le JavaScript pour la visualiser. 

Entrée libre

Journée organisée dans le cadre du projet "Pratiques et représentations ordinaires face à l'Etat".

Salle des Lombards
96 boulevard Raspail

75006 Paris

Université Sorbonne Paris Nord
Ecole des Hautes Etudes en Sciences Sociales
Centre National de la Recherche Scientifique
Institut de recherche interdisciplinaire sur les enjeux sociaux
Conférence des Doyens
Université numérique juridique Francophone
Avec le soutien de l'Académie des Sciences Morales et Politiques
Avec le soutien du Ministère de l'Enseignement supérieur, de la Recherche et de l'Innovation.
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