IDEAS home Printed from https://ideas.repec.org/a/ist/journl/v73y2023i2p645-674.html
   My bibliography  Save this article

Changing the Course of Tax Narrative: Relationality Sociality and Postcapitalist Possibilities

Author

Listed:
  • Metehan COMERT

    (Ankara Yildirim Beyazit University Faculty of Political Sciences Department of Finance Ankara Turkiye)

Abstract

This study seeks to challenge the mainstream understanding of taxes and argues that the theoretical foundation of tax narratives should be reconstructed with a critical eye. By broadening the scope of theoretical context the study expands on the purely eco anomic conceptualization of taxes that has dominated the tax literature to date and introduces alternative interpretations that transcend mainstream barriers. In this context starting from the argument that taxes cannot be understood solely through the realm of coercion the paper explores the integral role of taxes in shaping the modern fiscal state while highlighting their connections to broader concepts such as social transformation ideology class conflict and the human individual. Through these efforts the study seeks to enrich the existing tax literature and concludes with five theses that encourage readers to view taxes through the lenses of relationality and temporality and proposes a radical shift in the discourse surrounding tax debates within the context of postcapitalism.

Suggested Citation

  • Metehan COMERT, 2023. "Changing the Course of Tax Narrative: Relationality Sociality and Postcapitalist Possibilities," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, vol. 73(73-2), pages 645-674, December.
    • Handle: RePEc:ist:journl:v:73:y:2023:i:2:p:645-674
    DOI: 10.26650/ISTJECON2023-1197370
    as

    Download full text from publisher

    File URL: https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/9CC030FF9AFC486C801E3B8719B5AAEF
    Download Restriction: no
    File URL: https://iupress.istanbul.edu.tr/en/journal/ije/article/changing-the-course-of-tax-narrative-relationality-sociality-and-postcapitalist-possibilities
    Download Restriction: no
    File URL: https://libkey.io/10.26650/ISTJECON2023-1197370?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Martin, Isaac, 2013. "Rich People's Movements: Grassroots Campaigns to Untax the One Percent," OUP Catalogue, Oxford University Press, number 9780199928996.
    2. Pavlina Tcherneva, 2014. "Reorienting fiscal policy: a bottom-up Approach," Journal of Post Keynesian Economics, Taylor & Francis Journals, vol. 37(1), pages 43-66.
    3. Mathew Forstater, 2005. "Taxation And Primitive Accumulation: The Case Of Colonial Africa," Research in Political Economy, in: The Capitalist State and Its Economy: Democracy in Socialism, pages 51-64, Emerald Group Publishing Limited.
    4. Dante A. Urbina & Alberto Ruiz‐Villaverde, 2019. "A Critical Review of Homo Economicus from Five Approaches," American Journal of Economics and Sociology, Wiley Blackwell, vol. 78(1), pages 63-93, January.
    5. Bob Jessop, 1993. "Reflections on the Financial Crisis of the Postsocialist State," International Journal of Political Economy, Taylor & Francis Journals, vol. 23(2), pages 9-34, June.
    6. He, Wenkai, 2013. "Paths toward the Modern Fiscal State: England, Japan, and China," Economics Books, Harvard University Press, number 9780674072787, Spring.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bradlow, Benjamin H., 2019. "Weapons Of The Strong: Elite Resistance And The Neo-Apartheid City," SocArXiv g5y3b, Center for Open Science.
    2. Feng Lan & Weichao Xu & Weizeng Sun & Xiaonan Zhao, 2024. "From poverty to prosperity: assessing of sustainable poverty reduction effect of “welfare-to-work” in Chinese counties," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-19, December.
    3. Deng, Hanzhi, 2021. "The merit of misfortune: Taiping Rebellion and the rise of indirect taxation in modern China, 1850s-1900s," Economic History Working Papers 108564, London School of Economics and Political Science, Department of Economic History.
    4. Jiwei Qian & Tuan‐Hwee Sng, 2021. "The state in Chinese economic history," Australian Economic History Review, Economic History Society of Australia and New Zealand, vol. 61(3), pages 359-395, November.
    5. Thomas I. Palley, 2015. "IThe US Economy: From Crisis to Stagnation," IMK Working Paper 154-2015, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    6. Roy, Tirthankar, 2019. "State capacity and the economic history of colonial India," LSE Research Online Documents on Economics 100723, London School of Economics and Political Science, LSE Library.
    7. Bliss, Sam & Egler, Megan, 2020. "Ecological Economics Beyond Markets," Ecological Economics, Elsevier, vol. 178(C).
    8. Ane Karoline Bak & Matilde Jeppesen & Anne Mette Kjær, 2021. "Fiscal states in sub-Saharan Africa: conceptualization and empirical trends," WIDER Working Paper Series wp-2021-182, World Institute for Development Economic Research (UNU-WIDER).
    9. Eckhard Hein, 2018. "Autonomous government expenditure growth, deficits, debt, and distribution in a neo-Kaleckian growth model," Journal of Post Keynesian Economics, Taylor & Francis Journals, vol. 41(2), pages 316-338, April.
    10. Lu, Jie, 2015. "Varieties of Governance in China: Migration and Institutional Change in Chinese Villages," OUP Catalogue, Oxford University Press, number 9780199378746.
    11. Just, David R. & Jiao, Jie, 2024. "Using Multiple Methods to Improve Validity," 2024 Annual Meeting, July 28-30, New Orleans, LA 345097, Agricultural and Applied Economics Association.
    12. Koyama, Mark & Moriguchi, Chiaki & Sng, Tuan-Hwee, 2018. "Geopolitics and Asia’s little divergence: State building in China and Japan after 1850," Journal of Economic Behavior & Organization, Elsevier, vol. 155(C), pages 178-204.
    13. Espín, Antonio M. & Correa, Manuel & Ruiz-Villaverde, Alberto, 2022. "Economics students: Self-selected in preferences and indoctrinated in beliefs," International Review of Economics Education, Elsevier, vol. 39(C).
    14. Miragaya-Casillas, Cristina & Aguayo-Estremera, Raimundo & Ruiz-Villaverde, Alberto, 2023. "University students, economics education, and self-interest. A systematic literature review," International Review of Economics Education, Elsevier, vol. 43(C).
    15. Jan Kregel, 2014. "Liquidity Preference and the Entry and Exit to ZIRP and QE," Economics Policy Note Archive 14-5, Levy Economics Institute.
    16. Franklin Obeng‐Odoom, 2020. "The African Continental Free Trade Area," American Journal of Economics and Sociology, Wiley Blackwell, vol. 79(1), pages 167-197, January.
    17. Tuan-Hwee Sng & Chiaki Moriguchi, 2014. "Asia’s little divergence: state capacity in China and Japan before 1850," Journal of Economic Growth, Springer, vol. 19(4), pages 439-470, December.
    18. Rodrigue, Michelle & Romi, Andrea M., 2022. "Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    19. Esteban Cruz-Hidalgo & Dirk H. Ehnts & Pavlina R. Tcherneva, 2019. "Completing the euro: The euro treasury and the job guarantee," Revista de Economía Crítica, Asociación de Economía Crítica, vol. 27, pages 100-111.
    20. Greg Hannsgen & Tai Young-Taft, 2015. "Inside Money in a Kaldor-Kalecki-Steindl Fiscal Policy Model: The Unit of Account, Inflation, Leverage, and Financial Fragility," Economics Working Paper Archive wp_839, Levy Economics Institute.

    More about this item

    Keywords

    Tax Public Finance theory Fiscal sociology Fiscal anthropology Postcapitalism JEL Classification: H10 H20 B50;

    JEL classification:

    • H10 - Public Economics - - Structure and Scope of Government - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • B50 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ist:journl:v:73:y:2023:i:2:p:645-674. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ertugrul YASAR (email available below). General contact details of provider: https://edirc.repec.org/data/ifisttr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.