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Social Structure, Tax Culture and the State: The Case of Tamil Nadu
Amrita Jairaj and Barbara Harriss-White
Economic and Political Weekly
Vol. 41, No. 51 (Dec. 23-29, 2006), pp. 5247-5256
Published by: Economic and Political Weekly
Stable URL: http://www.jstor.org/stable/4419055
Page Count: 10
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Tax collection is an important function of the state and is a prime source of revenue for any government. Quite often, the tax culture and social structures are such that they seem to encourage tax evasion. This paper examines commercial taxes and the role of the tax culture of social structures in Tamil Nadu and finds that while the state aims at ensuring tax compliance, it has unwittingly promoted a social structure that is "anti-tax" in nature. This has serious consequences for the distributional effects of taxation as well as for the accountability of the state to its people.
Economic and Political Weekly © 2006 Economic and Political Weekly