Reciprocity Thick and Thin

Lotta Björklund Larsen () and Lynne Oats ()
Additional contact information
Lotta Björklund Larsen: University of Galway
Lynne Oats: University of Exeter

Chapter Chapter 5 in Crossing Borders, Sharing Burdens, 2026, pp 81-100 from Springer

Abstract: Abstract We explore how the concept of reciprocity enriches our understanding of taxation beyond its traditional definition as a compulsory, unrequited payment. This chapter aims to take seriously the many sentiments people express that in essence mean ‘getting something for your money’. Yet, as we will show, there is seldom a simple tit-for-tat reasoning underlying this sentiment. Instead, we introduce thin and thick reciprocity to be able to nuance, but also bringing more depth and flesh, to the four facets of fiscal belonging. While what we refer to as thin reciprocity may dominate policy models and compliance research due to its measurability, we argue that thick reciprocity, which is harder to quantify, provides essential insights into civic solidarity, identity and moral engagement with the state.

Keywords: Varieties of reciprocity; Tax compliance; Thin reciprocity; Thick reciprocity (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-99394-7_5

Ordering information: This item can be ordered from
http://www.springer.com/9783031993947

DOI: 10.1007/978-3-031-99394-7_5

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().