Taxation as Social and Institutional Practice

Abstract

Abstract This article introduces readers to an emergent, critical, and interpretive tax literature. This strand of scholarship contributes important knowledge about the practice of taxation as a situated, social, and institutional practice that is lacking from much of the mainstream tax literature. Studies that explore aspects of taxation as a social practice, mediated by the individuals and institutions it pervades, are central to developing fuller understandings of the multidisciplinary nature and influence of the field of taxation.