Fiscal Culture

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

Chapter Chapter 6 in Crossing Borders, Sharing Burdens, 2026, pp 101-120 from Springer

Abstract: Abstract The concept of fiscal culture provides an overarching approach to understanding how people see the connection between taxes collected and public spending. Taking a critical perspective on fiscal culture highlights how taxpayer behaviour is seldom described by static categories such as nationality, country of origin, being native or an immigrant, gender, etc. Instead, it allows us to provide a more holistic perspective and see how they relate to both paying taxes and receiving benefits from them. First we review some important work on one side of it—that of tax culture. We then illustrate with a few important anthropological studies of the notion of culture, one of the most central concepts in the discipline. We end the chapter by looking at how fiscal culture can be applied to Paulina’s narrative, born and educated in South American and now working as a human rights lawyer in London.

Keywords: Tax culture; Concept of culture; Fiscal culture; Anthropology (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-99394-7_6

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DOI: 10.1007/978-3-031-99394-7_6

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