How do you make taxpayers comply?
Lotta Bjorklund Larsen
's ethnography, Shaping Taxpayers: Values in Action at the Swedish Tax Agency
(Berghahn Books, 2017) offers a vivid, yet nuanced account of knowledge making at one of Sweden's most esteemed bureaucracies: the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society. This volume follows one risk assessment project's passage through the Agency, from its inception, through the research phase, in discussions with management to its final abandonment. With its fiscal anthropological approach, Shaping Taxpayer
s reveals how diverse knowledge claims--legal, economic, cultural--compete to shape taxpayer behaviour.
Nivedita Kar is a student at the University of Southern California, having graduated from UCLA with a double major in Anthropology and Statistics and a masters degree from Northwestern University in biostatistics and epidemiology. She is immersed in the realm of academia and medicine, she hopes to be one of the rare few who aim to bridge the gap between clinical literacy and statistical methods.