Fiscal Belonging: A Social Perspective on Taxation and Migration

By Lotta Björklund Larsen and Lynne Oats

This open access book addresses critical questions surrounding attitudes to tax and tax compliance through the lens of 'fiscal belonging', demonstrating the value of qualitative approaches to tax research. It explores the lived experience of immigrants to the UK and how a sense of societal belonging can inform our understanding of taxation and the potential implications for tax policy. Key tax concerns including reciprocity, compliance and administration are all discussed.

The book illuminates the many different facets of fiscal belonging, including the right to work and access to employment, as well as histories of colonialism and the economic history of certain communities on a national scale. By privileging a nuanced and inclusive approach rooted in individuals' experience, the book makes an argument for more methodologically diverse understandings of why and how people pay (or don't pay) tax.

• Format: Hardcover
• Language: English
• ISBN: 3031993934
• ISBN13: 9783031993930
• Release Date: February 2026
• Publisher: Palgrave MacMillan
• Length: 170 Pages