Imagined solidarity around tax practices

Understanding why citizens are willing to finance public goods is central to development and state capacity. Taxation can contribute to the common good, yet particularly in developing contexts, citizens may not benefit - or contribute - equally from such resources or across their lifetimes. How do taxpayers link solidarity to the practice of paying taxes? Taxation makes solidarity visible, but taxation practices also produce and shape solidarity. To enable further scrutiny of the perceived linkages between taxation, ideas around redistribution, and solidarity we develop a framework of imagined solidarity, which differentiates between affective and calculative solidarity on the one hand, and personal and generalised solidarity on the other hand. Using data from focus groups with formal sector workers in Namibia, we illustrate how taxpayers link solidarity to the practice of paying taxes along these dimensions; demonstrating the usefulness of this framework for the further study of fiscal interconnectedness, also beyond Namibia

Epistemology · Group (periodic table) · Political science · Sociology · Solidarity · Cooperative Studies and Economics · Law · Philosophy · Psychology · Social Capital and Networks · Social Psychology · Taxation and Compliance Studies

• Solidarity as a value, emotion, and practice

  Open Access•Nuzha Allassad Alhuzail, Ibrahim Mahajne et al.•International Social Work•2026

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