Alcohol ambivalences and the law
Tax tendering and “native liquor” in rural Uganda
Bibliographic Data
| ID | 14799844 |
|---|---|
| Authors | Danse Anna Maria de Bondt (Tilburg University, corresponding author) |
| Year | 2020 |
| Volume | 52 |
| Issue | 1 |
| Pages | 46-64 |
| Publication date | 2020-01-02 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | The Journal of Legal Pluralism and Unofficial Law (JOURNAL) |
| Journal identifiers | ISSN: 0732-9113 • E-ISSN: 2305-9931 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/07329113.2020.1727725 |
| OpenAlex | W3009371191 |
| Language | EN |
| Citations received | 1 |
| References cited | 13 |
This article is an attempt to ethnographically represent some of the processes in which the meanings and practices of home brewed alcohol affect local legislative practices in Kisoro District, south-western Uganda, in particular taxation. Data from the field shows how home brewed alcohols are taxed differently throughout the district. Some drinks are taxed in one sub-county, but neglected in another and vice versa. The question that concerns this article is why. Building on the work of Sally Falk Moore (Citation1973), this article analyses how alcohol producers, traders, private tax collectors and government officials navigate multiple semi-autonomous social fields that set overlapping and contradicting rules for alcohol trading practices in the area. Specifically, it argues that what qualifies as a taxable alcoholic product depends on local perceptions of alcohol as well as on negotiations between tax collectors and the local population about the meaning of alcohol
Business · Economics · Government (linguistics · Legislature · Meaning (existential · Negotiation · Political science · Population · Public economics · Sociology · Work (physics · African Studies and Ethnography · Crime, Illicit Activities, and Governance · Engineering · HIV, Drug Use, Sexual Risk · Law · Psychology
Practical norms
Law as Process
The Social Working of Legal Rules
Demoralised natives, black‐coated consumers, and clean spirit
Real Governance and Practical Norms in Sub-Saharan Africa
Legal Pluralism
Law and Social Change
Twilight Institutions
Regulation, Cross-border Trade and Practical Norms in West Nile, North-Western Uganda
Alcohol in Africa
Drinking Patterns and Acculturation in Rural Buganda1
| Citations per year | 1 |
|---|---|
| Citation span | 2025 - 2025 (1) |
| Highly cited | No |