Making People Pay:The Economic Sociology of Taxation

The concept and ideology of taxation is said to be as old as civilization. No country can survive without tax revenue from the people. Though thousands of years have passed since the inception of tax systems, perfect tax compliance is still a myth. There is a plethora of writings on taxation and tax compliance across the world. However, most of the tax literature focuses on the issue from the perspective of conventional economic models. A few of them examine the subject with socialpsychological perspectives. The book Making People Pay: The Economic Sociology of Taxation by Sibichen K Mathew, is an unique contribution as it forwards an economic sociological paradigm to study and deal with the issues of taxation and tax compliance.