Swedish Taxation

Maybe the best thing to come out of Scandinavia during the hippie years was, in fact, the story of a radical libertarian and a hedonist capitalist. Their friendship, forged by being outsiders in a conformist country, took them through years of adulation and success, with slight detours into the welcoming arms of vilification and imprisonment. A joyride through taxation, mass travel, hookers and politics. Not feeling too constrained by historical facts, director Christoffer Boe's story of Simon Spies and Mogens Glistrup covers just a few of their decades in a tale of warmth and humour, defiance and eccentricity.

One of the most expensive films ever to come out of Bollywood, Lagaan tells the tale of the Indian village Champaner, beset by drought and British colonialism in the year 1893. Without a drop of rain in months, the worried villagers of Champaner decide to ask the local authorities for a temporary repeal of their taxes – the hated lagaan. Led by the heroic Bhuvan (Indian superstar Aamir Khan) they bring their plight to the military governor, Captain Russell (Paul Blackthorne). But the sadistic Russell threatens to raise the lagaan threefold, unless the villagers can beat his men at a game of cricket, in which case he'll lift taxes on the entire province for a period of three years…..

One of the most expensive films ever to come out of Bollywood, Lagaan tells the tale of the Indian village Champaner, beset by drought and British colonialism in the year 1893. Without a drop of rain in months, the worried villagers of Champaner decide to ask the local authorities for a temporary repeal of their taxes – the hated lagaan. Led by the heroic Bhuvan (Indian superstar Aamir Khan) they bring their plight to the military governor, Captain Russell (Paul Blackthorne). But the sadistic Russell threatens to raise the lagaan threefold, unless the villagers can beat his men at a game of cricket, in which case he'll lift taxes on the entire province for a period of three years…..

This book takes a taxpayer's perspective on the relations taxation creates between people and their state. Björklund Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to also include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen’s explicit economic relation to the state and implicit economic relation to all other compatriots. Björklund Larsen directs our gaze onto the concept of reciprocity, which is often proposed as an explanation in tax compliance research, and explores its diverse meanings and implications ethnographically.

This book takes a taxpayer's perspective on the relations taxation creates between people and their state.

This book takes a taxpayer's perspective on the relations taxation creates between people and their state. Björklund Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to also include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen’s explicit economic relation to the state and implicit economic relation to all other compatriots. Björklund Larsen directs our gaze onto the concept of reciprocity, which is often proposed as an explanation in tax compliance research, and explores its diverse meanings and implications ethnographically.