Field Heteronomy and Contingent Expertise

The Case of International Tax Justice

Bibliographic Data

ID2236621
AuthorsMichael Vaughan (0000-0003-3582-3296, Weizenbaum Institute, corresponding author)
Year2022
Volume16
Issue1
Publication date2022-04-22
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueInternational Political Sociology (JOURNAL)
Journal identifiersISSN: 1749-5679 • E-ISSN: 1749-5687
PublisherOxford University Press (PUBLISHER • GB)
DOI10.1093/ips/olab027
OpenAlexW3202810408
LanguageEN
Citations received4
References cited58

The international tax system is targeted by a diverse range of networked civil society actors, from critical professionals mobilizing their expertise to anti-austerity protestors targeting the consequences of tax dodging. The years following the 2008 financial crisis saw an increase in the range of these actors and their cooperation with one another. This paper argues that a transnational field analysis complements existing expertise-oriented approaches, by identifying the overarching objective of the tax justice agenda as increasing heteronomy in the international taxation field relative to political fields. This objective requires the mobilization of diverse resources across different fields, resulting in network relationships crossing field boundaries to contest inter-field relations, rather than any single bounded field struggle. The findings are supported by an analysis of tax justice advocacy after the 2008 financial crisis in the United Kingdom and Australia, including thirty-seven in-depth interviews with different organizations involved in the network

Austerity · Autonomy · Civil society · CONTEST · Economic Justice · Field (mathematics) · Heteronomy · Law and economics · Political economy · Political science · Politics · Sociology · Corporate Taxation and Avoidance · Law · Political Influence and Corporate Strategies · Public Administration · Taxation and Compliance Studies

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