is the citizen consumer the future taxpayer...the conception of citizenship popularised by thomas...

JournaloftheAustralasianTaxTeachersAssociation2016Vol.11No.1

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ISTHECITIZEN‐CONSUMERTHEFUTURETAXPAYER?

JONATHANBARRETT*

ABSTRACT

TheconceptionofcitizenshippopularisedbyThomasMarshallincludesasocialelement,intermsofwhichcitizensaretaxpayer‐beneficiariesoftheWelfareState.InthecontextoftheneoliberaldismantlingoftheWelfareState,socialcitizenshiphasbeengreatlyreducedinstatus. Today, citizensmaybe conceived simply as consumers of the goods and servicessupplied directly or indirectly by the State.Merging and developing traditional ideas ofcitizenshipandconsumerism,theEuropeanUnionhaspromotedtheimageofthecitizen‐consumer.Citizen‐consumersareexpectedtoactivelyprotecttheirowninterestsbutalsotobealerttothesustainabilityofthecommunityandtheenvironment,andtobealtruistic.Thisexploratory article considers how this emerging model of citizenship might apply totaxpayers.

* School of Accounting and Commercial Law, Victoria University of Wellington. Contact:[email protected]. I wish to thank the anonymous reviewer whose comments greatlyimprovedthisarticle.Anyremainingerrorsaremine.


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I INTRODUCTION

ThesocialelementofThomasMarshall’strifurcatedconceptionofcitizenshipwasreflected in the different tax‐welfare systems established in Western countriesduringthetwentiethcentury.1FrancisCastlesdifferentiatesbetweenAustralasian,British,andNordicwelfaremodels;2neverthelesseachschemewasinformedbytheidea that workers would willingly pay income taxes (and social insurancecontributions) in exchange for the promise of some form of State protection.Although the Marshallian model remains the archetypal starting point fordiscussions of citizenship,3 in the context of the neoliberal dismantling of theWelfare State, this conception of social membership has become moot. Indeed,taxpayersmaybeconceivedasnomorethanconsumersofthegoodsandservicessupplied directly or indirectly by the State. Government holds no conception ofsharedsocialsolidarity;4itmerelyrespondstoconsumerdemandsignals.Ratherthanbeingthebeneficiariesofwelfare,citizensare‘self‐responsibilised’tofendforthemselves in the market.5 Full social citizenship may, from a contemporaryAnglophone perspective, seem as historically remote as the prospect of sovietsocialism’seliminatingcapitalism,6butcitizenshipdoesnotneedtobereducedtoindividualisticconsumption.Pastmanifestationsofcitizenshiparegoneandcannotberesurrectedintheiroldforms,butnewwaysofcivicbelongingandparticipation,includingtaxpaying,canbeimagined.

Merging and developing traditional ideas of citizenship and consumerism, theEuropeanUnionhaspromotedtheimageofthecitizen‐consumer.AccordingtoJimDavies,citizen‐consumersactivelyprotecttheirowninterestsbutarealsoalerttothesustainabilityofthecommunityandtheenvironment,andtheyarealtruistic.7Couldthisimage,whichdoesnotseektoresurrectaprobablypassémodelofsocial

1 See,generally,THMarshall,TheRighttoWelfareandOtherEssays(HeinemannEducationalBooks,1981).

2 See Francis G Castles, The Working Class and Welfare: Reflections on the PoliticalDevelopmentoftheWelfareStateinAustraliaandNewZealand1890–1990(AllenandUnwin,1985)77.Broadly,theAustralasian‘labourdefence’welfareschemeensurestheeconomicstrengthofworkers so that theycan fend for themselves in themarket,whereasNordic‘structural’welfareshelterscitizensfromthevicissitudesofthemarket.

3 See,forexample,EnginFIsinandBryanSTurner,‘InvestigatingCitizenship:AnAgendaforCitizenshipStudies’(2007)1(1)CitizenshipStudies5.

4 SeeDavidHarvey,ABriefHistoryofNeoliberalism(OxfordUniversityPress,2005)80.5 See,generally,RikPeeters,‘ResponsibilisationonGovernment’sTerms:NewWelfareand

theGovernanceofResponsibilityandSolidarity’(2013)12(4)SocialPolicyandSociety583.6 Recognising that soviet socialism lost the ColdWar does not imply support for Francis

Fukuyama’s‘endofhistory’thesis:seeFrancisFukuyama,TheEndofHistoryandtheLastMan (FreePress, 1992).Authoritarian capitalismappears tobeprospering, inter alia, inChinaandVietnam. Itwould, therefore,beabraveundertakingtopredictwhich illiberalideologiesmightcontinuetothriveortakerootasthetwenty‐firstcenturyprogresses.

7 See, generally, Jim Davies, The European Consumer Citizen in Law and Policy (PalgraveMacmillan,2011).Daviestendstoreferto‘consumer‐citizens’.Ireversethewordordertoprivilegecitizenshipoverconsumerism.


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citizenshipbutdoesaimtocounterthesterilityofcitizenshipasconsumerism,beappliedtotaxpayers?

This article,which is exploratory innature, considers the conceptof the citizen‐consumerinrelationtotaxpaying.ThejurisdictionalfocuslieswithNewZealand,butoverseasexperience,particularlythatoftheUnitedKingdom, isdrawnupon.The paper is structured as follows: First, comparisons are made betweenMarshalliansocialcitizenship;theneoliberalimageofthecitizenasconsumer;andthecitizen‐consumerenvisagedbyEuropeanUnionpolicymakers.Theaimhereisto present a concept of citizenship distinct from both social democratic andneoliberal models. Second, the article draws parallels between differentconceptionsoftheconsumerandanalogousrepresentationsofthetaxpayer.8Third,thepossibilityof the taxpayerasacitizen‐consumer isconsidered.To theextentthatthisapproachtakestheideaofcollectiveactionseriouslyandisopposedtoanti‐tax libertarianism, it may be described as communitarian. But it is a nuanced,arguablydiluted,versionofpre‐neoliberalconceptionsofcommunitymembership.Fourth, reservations are noted about the socially‐undesirable possibilities ofactivisminthefieldoftaxpaying,especiallytheroleofshaming.Finally,tentativepolicyrecommendationsaremadeandconclusionsaredrawn.

II TOWARDSCITIZEN‐CONSUMERS

ThispartofthearticledrawscomparisonsbetweenMarshall’sconceptionofsocialcitizenship; the neoliberal image of the citizen as consumer; and the consumer‐citizenenvisagedbyEuropeanUnionpolicymakers.Theaimhereistopresentaconcept of citizenship distinct from both the social citizenship and neoliberalmodels.

A SocialCitizenship

Marshall outlined a conception of citizenship which included a civil component(rightsnecessaryforindividualliberty),apoliticalcomponent(electoralrights)andasocialelement(rangingfromarighttobasicwelfaretoliving‘thelifeofacivilisedbeing according to the standards prevailing in society’).9 Engin Isin and BryanTaylorsumupthisconceptionofcitizenshipas‘belongingtoasocietythroughtheentitlementsassociatedwithservice’.10Inthisscheme,citizenswillinglypaytaxesintheknowledgethat,shouldcertaincontingenciesoccur,suchasworkplaceinjuryorsuperannuation,theyareguaranteedbenefitsfromtheState.11

8 While demurring from using such grand terms as Foucaultian ‘epistemes’ or Kuhnian‘paradigms’,itissubmittedthatgovernmentapproachestotaxpayersaredistinguishableindifferentperiods.

9 Marshall,aboven1,74.10 IsinandTurner,aboven3,5.11 See Bernard Cadogan, ‘Welfare Policy: Governance History and Political Philosophy’

Treasury (2013) 86; Karen Boll, Taxing Assemblages – Laborious and MeticulousAchievementsofTaxCompliance(PhDThesis,ITUniversityofCopenhagen,2011)107.


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Marshallwas a sociologist, rather thanapoliticalphilosopher.His conceptionofcitizenshiphasneverthelessassumedanormativequality.12TheMarshallianmodelofsocialcitizenshipis,then,commonlyusedtotelluswhatcitizenshipoughttolooklike.ButMarshall’sconceptionofcitizenshipisspecifictoaparticulartime,placeand,probably,socialclassandgender(1945–1985,developedcountries,workingclassmen);13itisneitheruniversalnorfixed.Thisqualityofcontingencyhasbeenstarkly demonstrated by the diminution of the status of the worker–taxpayer‐beneficiaryinthefaceofneoliberalglobalisation.

B NeoliberalCitizenship

Globalisation is, in the definition of Robert Patman and Chris Rudd, ‘theintensification of interconnections between societies, institutions, cultures, andindividuals on a worldwide basis’.14 Few would deny the overall benefits ofglobalisedtechnology,suchastheInternet,ortheworldwidepromotionofhumanrights. Globalisation debate principally lieswith the ‘costs and benefits of tradeliberalizationandforeigninvestment’15and‘capital’sfreedomtomovearoundtheworld’,16whicharetheprincipalfeaturesofneoliberalglobalisation.Thisfreedomandvelocityofcapitalmovementisplannedanddeliberate,ratherthananaturalphenomenon, and has required the introduction of a suite of complementarypolicies.Andso,asWilliamTabbobserves,neoliberalglobalisation‘callsfortradeand financial liberalization, privatization and deregulation, openness to foreigndirect investment, a competitive exchange rate, fiscaldiscipline, lower taxes andsmallgovernment’.17‘Individualresponsibilityisstressed,whilecommunitarianismor state‐run social or cultural initiatives are discouraged.’18 The principalbeneficiariesofneoliberalglobalisationaretheownersofmultinationalenterprises(MNEs).19

12 See,forexample,VirginiaMantouvalou,‘WorkerswithoutRightsasCitizensattheMargins’(2013)CriticalReviewofInternationalSocialandPoliticalPhilosophy366,368.

13 SocialcitizenshipinNewZealandhastraditionallybeeninformedbypatriarchalnotions:see,generally,JaneMargaretScott,‘DiscoursesofDependency:Women,Work,andWelfareinNewZealand’(PhDthesis,UniversityofAuckland,2001).

14 RobertGPatmanandChrisRudd, ‘Introduction–NewZealandSovereignty in theEraofGlobalization’ in Robert G Patman and Chris Rudd (eds) Sovereignty under Siege:GlobalizationandNewZealand(Ashgate,2005)1,2.

15 Brian Roper, ‘Globalization and the Shift in Policy‐Making from Keynesianism toNeoliberalism:TheDeclineofNationalandStateAutonomy’inRobertGPatmanandChrisRudd(eds)SovereigntyunderSiege:GlobalizationandNewZealand(Ashgate,2005)23,33–4.

16 AlainTouraine,BeyondNeoliberalism(DavidMaceytrans,PolityPress,2001)14[transof:Commentsortirduliberalisme?(firstpublished1999)].

17 WilliamKTabb,EconomicGovernanceintheAgeofGlobalization(ColumbiaUniversityPress,2012)3.

18 Alison Hearn, ‘Brand Me “Activist”’ in Roopali Mukerjee and Sarah Banet‐Weiser (eds)CommodityActivism:CulturalResistance inNeoliberalTimes (NewYorkUniversityPress,2012)23,26.

19 See, generally, Naomi Klein, The Shock Doctrine: The Rise of Disaster Capitalism(MetropolitanBooks,2007).


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Neoliberalismisfoundedonthepresumptionthathumanbehaviourisdominatedbyself‐interest,andsocialinteractionsarevalue‐maximisingexchanges.20Indeed,society is imagined as an agglomeration of markets. Through its privileging ofindividualchoice,neoliberalismmayseemtorespectandpromoteautonomy,butitisnot, asBarryHindessobserves, ‘anatural outgrowth’ of liberalism.21Whereasliberal thinkerssuchasAdamSmith,DavidHumeandAdamFergusonconceivedhomoeconomicusasanautonomoussubject,whoseactivitiesshouldbefreefromgovernment interference, ‘neo‐liberalhomoeconomicus’, ColinGordonargues, ‘ismanipulableman’.22Neoliberalpoliciesengendercivicdocility;23theyalsotendtoestrange citizens from government, for example, when welfare functions areoutsourcedtocharities.Itisplausiblethatthird‐sectororganisationsorfor‐profitcorporations may deliver certain services more effectively than centralgovernment,24butanysuchefficiencygainsmayhaveacostfordemocracy.Indeed,Gino Dal Pont observes that, since the neoliberal ascendency in themid‐1980s,governmentshaveincreasinglyreliedoncharitiesastheyretreatfromtheroleofthe‘welfarestateasthereliableproviderofbenefit’.25ColinCrouch,inturn,arguesthatthelesstheStatedirectlyprovidesfortheneedsofordinarypeople,themoreapatheticthosepeoplewillbecomeaboutdemocracy.26Likewise,RichardMurphyobserves,‘themoreapersonperceivesadirectrelationshipbetweenthetaxtheypay and the government, themore likely it then is that the personwill vote inelections’.27

Intheneoliberalview,consumerismandcitizenshipmaycoincide.28RelativetotherichversionofcitizenshipidentifiedbyMarshall,thisconceptionofcitizenshipmustbeconsideredasterilevisionofsocialmembership.Liberalswhodenythatsocietyisacommunitywouldalsorejectthismonadicimageofthecitizen.Thus,forJohn

20 SeeJonathanBoston,JohnMartin,JunePallotandPatWalsh,PublicManagement:TheNewZealandModel(OxfordUniversityPress,1996)17.

21 BarryHindess,‘ASocietyGovernedbyContract?’inGlynDavis,BarbaraSullivanandAnnaYeatman(eds)TheNewContractualism?(MacmillanEducationAustralia,1997)14,15.

22 ColinGordon,‘GovernmentalRationality:AnIntroduction’inGrahamBurchell,ColinGordonand Peter Miller (eds)The Foucault Effect: Studies inGovernmentality (Harvester Press,1991)1,43.

23 Forexample,itiswidelythoughtthatstudentstypicallynolongerthinkoftertiaryeducationasa‘transformativeadultlearningexperience’whichmayenablethem,inturn,totransformsociety;rathertheyseetheiruniversitystudies‘asthepursuitofaqualificationthatcanbeexchanged for higher salary and status’: see StephenDBrookfield,ThePowerofCriticalTheoryforAdultLearningandTeaching(OpenUniversityPress,2005)25.

24 See,generally,AnupMalaniandEricAPosner,‘TheCaseforFor‐ProfitCharities’(2007)93VirginiaLawReview2017.

25 GinoDalPont,CharityLawinAustraliaandNewZealand(OxfordUniversityPress,2000)3.26 SeeColinCrouch,Post‐Democracy(PolityPress,2004)19.27 RichardMurphy,TheJoyofTax:HowaFairTaxSystemCanCreateaBetterSociety(Bantam

Press,2015)65.28 SeeUlrichHaltern, ‘PathosandPatina:TheFailureofConstitutionalism in theEuropean

Imagination’ (2003) 9(1)European Law Journal 14, 43. The ACT political party in NewZealandexplicitlyconnectsconsumptionandtaxpaying–itsfullnamebeingtheAssociationofConsumersandTaxpayers.Aconsumerandtaxpayer,thenameimplies,isoneinthesameactor;consumptionandtaxpayingarenottheseparatefunctionsofprivatechoiceandcivicobligation.


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Rawls, society is not a ‘private society’, rather it is a system of justice andcooperation.29 For those who support the idea of a progressive, discursivedemocracy,30theneoliberalhegemonyisadispiritingdevelopment.Yet,asMichelFoucault observes, the ‘intransigence of freedom’ will always assert itself.31Likewise, Steven Lukes’s analysis of ‘three dimensions of power’ leads to theconclusionthatdominationofpeople’sdeep‐seateddesirescanneverbe‘morethanpartiallyeffective’.32Allsocietieshaveethical–religioustraditionsofaltruismandsocialsolidaritywhicharenotextinguishedbyparticular formsofgovernment,33and will continue to resist selfish individualism. Similarly, Crouch identifies an‘emerging political imperative to protect the human self from the institutionalinvasion of themarket and the giant corporation, and to insist that themarketcannotbetheonlyinstitutionthroughwhichwepursuehumanvalues.’34

Examplesmaybeadducedofspecificpolicieslyingdormant,35but,ingeneral,weshould expect traditional values to be expressed in new forms in opposition toneoliberalism. Thus, Howard Glennerster argues that while collective actionthroughtradeunionismhasdeclined,otherformsofsocialsolidaritywillevolve.36TheBrexit–Trumpreactionagainstneoliberalglobalisationisanexampleofanewformofpoliticsemerging–onewhichappears tobe leading toanunpredictablenationalism, not, say, a return to a progressive, inclusive, collectivism seen, forexample,in‘theGreatSociety’andthecivilrightsmovementintheUnitedStates.37Post‐Brexit, a feature of Danish communitarianism, the sentiment of hygge(cosiness),hasattractedmuchattentionintheUnitedKingdom.38TheDanishtax‐

29 See John Rawls, Justice as Fairness:ARestatement (ed Erin Kelly, The Belknap Press ofHarvardUniversityPress,2001)199.

30 On an ideal discursive democracy, see, generally, Jürgen Habermas, Between Facts andNorms:Contributions toaDiscourseTheoryofLawandDemocracy (WilliamRehg, trans,Polity Press, 1997) [trans of: Faktizität und Geltung. Beiträge zur Diskurstheorie unddemokratischenRechtsstaats(firstpublished1992)].

31 Michel Foucault, ‘The Subject and Power’ in James D Faubion (ed)Power (trans RobertHurleyetal)(TheNewPress,2000)326,342.

32 StevenLukes,Power:ARadicalView(PalgraveMacmillan,2nded,2005)150.33 SeeCharlesTaylor,‘FoucaultonFreedomandTruth’(1984)12(2)PoliticalTheory152,180–

1.34 ColinCrouch,‘PuttingNeoliberalisminitsPlace’(2014)85(2)PoliticalQuarterly114,121.35 Forexample,theLabourgovernmentintheUnitedKingdomreverseditspositionona10

percentstartingincometaxrate:seeFrankField,‘Abolishingthe10pTaxRateShatteredtheContract on Which New Labour was Based’ The Spectator (online), 7 May 2008<www.spectator.co.uk/2008/05/abolishing‐the‐10p‐tax‐rate‐shattered‐the‐contract‐on‐which‐new‐labour‐was‐based/>.

36 SeeHowardGlennerster,‘TheSustainabilityofWesternWelfareStates’inFrancisGCastles,StephanLeibfried,JaneLewis,HerbertObingerandChristopherPierson(eds)TheOxfordHandbookoftheWelfareState(OxfordUniversityPress,2010)689,698.

37 SeeCornellWest,‘Goodbye,Americanneoliberalism.Aneweraishere’TheGuardian(online),17November2016<https://www.theguardian.com/commentisfree/2016/nov/17/american‐neoliberalism‐cornel‐west‐2016‐election>.

38 See, for example, Charlotte Higgins, ‘The Hygge Conspiracy’ The Guardian (online), 22November 2016 <https://www.theguardian.com/lifeandstyle/2016/nov/22/hygge‐conspiracy‐denmark‐cosiness‐trend>.


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welfare model has moved towards Anglo‐style workfare or ‘activisation’,39 butDenmarkremainsahigh‐taxcountry.40Suchfiscalprogressivitynodoubtpromotesequality and its benefits,41 but whether such attractions will translate intocommunitarianpoliciesinneoliberalcountriesisamatterofspeculation.

C Citizen‐Consumers

TheEuropeanUnionhasactivelysoughttoforgeanewversionofcitizenship‘basedon a fusion of neoliberalmarket citizenshipwith a communitarian element thatattemptstocountervailthemostharmfuleffectofneoliberalderegulation’butdoesnotresurrect‘thesocialrightsoftheKeynesianwelfarestate’.42ThusNorbertReichobserves that ‘there is a legal framework for a European Charter for citizens asconsumersintheareasofeconomic,ecologicalandlegalprotection’.43Daviessumsup the changing position of the consumer in the European Union as thephenomenonofmoving‘fromcogtocognisanceoftheconsumercitizen’,44sothat‘amongst the capable consumer behaviours there are traits more normallyassociatedwiththecitizen’.45ForDavies:46

consumer‐citizenshipcanbeexplainedintermsoftheopportunityandpower, of the capacity to influence and change the law and policythrough,ontheonehand,representativeandexpertnetworkstructuresofnewgovernanceand, on theotherhand, themarket throughdirectaction in the form of complaints enforcement of consumer rights,redress,switchingandethicalbuying.

Ifconsumptionwasonceanapoliticalmeansofsatisfyingmaterialdesires,toagreatextent, itno longer is.Neoliberal globalisationmayhave shiftedpower from the

39 SeeJohannesKananen,‘Nordicpathsfromwelfaretoworkfare:Danish,SwedishandFinnishlabourmarket reforms in comparison’ (2012) 27(5–6) LocalEconomy 558; Philip Tees,‘Danishgovernmentannouncesreformofbenefits:Itshouldpaytowork’CPHPostOnline(2 October 2015) <http://cphpost.dk/news/danish‐government‐announces‐reform‐of‐benefits‐it‐should‐pay‐to‐work.html>.

40 Denmark’s tax to GDP ratio of 49.9 per cent is the highest in the European Union: seeEuropean Commission, Tax Policies in the European Union: 2016 Survey (2016) 11<https://ec.europa.eu/taxation_customs/sites/taxation/files/tax_policies_survey_2016.pdf>.

41 Onthesocialbenefitsofequality,seeRichardWilkinsonandKatePickett,TheSpiritLevel:WhyGreaterEqualityMakesSocietiesStronger(AllenLane,2nded,2011).However,itmaybenotedthatneoliberalAustraliarankshigherthancommunitarianDenmarkintheUnitedNationsDevelopmentProgramme(‘UNDP’)HumanDevelopmentIndex:seeUNDP,‘Table1:HumanDevelopmentIndexanditscomponents’(2016)<http://hdr.undp.org/en/composite/HDI>.

42 Peo Hansen and Sandy Brian Hager, The Politics of European Citizenship: DeepeningContradictions in Social Rights and Migration Policy (Berghahn Books, 2012) 113. SeeHaltern,aboven28,24–6onwhythelackoforganicsupportforEuropeancitizenshiphas,inpart,drivenempowermentofconsumers.

43 NorbertReich, ‘AEuropeanConceptofConsumerRights:SomeReflectionsonRethinkingCommunity Consumer Law’ in Jacob S Ziegel (ed) New Developments in InternationalCommercialandConsumerLaw(HartPublications,1998)431,466.

44 Davies,aboven7,22.45 Ibid,23.46 Ibid,90.


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StatetoMNEs,but,asFoucaulttellsus,theexerciseofpowerinvitesreactionandrecalcitranceonthepartofthosewhoarethesubjectsofpower.47AccordingtoSueMcGregor, ‘when transnational corporations flouted their ability to escape stateregulation, they... highlighted their own responsibility for... corporate socialresponsibility’,48 ‘a phenomenon that has triggered the politicisation ofconsumption.’49

Daviesidentifies‘adevelopingconsumercitizenshippracticebasedontheideaofindividualsacting,aloneorcollectively,intheroleofapoliticisedconsumer’.50Thebreadth of this citizenship‐consumer practice is not confined to immediateconsumer transactions; it ‘extends to post‐transactional and extra‐transactionalbehaviours that embrace thepursuit of consumer rights, redress, empowermentandrepresentation’.51

Doesthisnewformofconsumerismrepresentaresurrectionofcommunitarianism?William Davies rejects that possibility outright, saying ‘[communitarianism]remindsusoftheenduringvalueofcustomsandheritage;consumerismrevelsinephemera.Theyrepresenttwomutuallyexclusivevisionsofethicalsovereignty’.52ForDavidHarvey,itistheineffectivenessofsporadiccommunitarianinitiativesinthefaceoftheneoliberalhegemonythatisrelevant.Hesaystheyachievenothing‘excepttochallengeethicalindividualismthroughsmall‐scalecollectivesolidaritiesthatoftenturnouttobemoreprotectiveofindividualprivatepropertyrightsandvaluesthangenerativeofnewkindsofsocialrelations’.53Bothauthors’argumentsare plausible, but the critical consideration is that in the context of neoliberalhegemony, collective action is categorically different from traditionalcommunitarianism.

Orthodoxcommunitarianism‘regardssocietyasacommunity,andthis,astheverywordimplies,meansthatsocietyisinsomeaunity,asinglethinginwhichindividualmembersareboundtogether’.54‘[S]ocialbondsarevaluableinthemselves,overandabovetheirvalueasmeanstotheattainmentofother,merelyindividualgoods,aretherebydowngraded’.55Theclassicalsociologicaldistinctionbetweensocialgroupsis made between Gemeinschaft (community, such as church congregation) and

47 Michel Foucault, ‘The Subject and Power’ in James D Faubion (ed)Power (trans RobertHurleyetal)(TheNewPress,2000)326,342.

48 CitedbyDavies,aboven7,63.49 Ibid(italicsinoriginal).50 Ibid,141–2.Typesofconsumersdo,ofcourse,varyfromthevulnerabletotheempowered.

As Davies notes, citizen‐consumers are at the empowered end of the spectrum: see JimDavies,‘EntrenchmentofNewGovernanceinConsumerPolicyFormulation:APlatformforEuropean Consumer Citizenship Practice?’ (2009) 32(3) JournalofConsumerPolicy 245,245. Acriticalconcerniswhathappensto‘incompetent’consumers.

51 Davies,aboven7,108.52 WilliamDavies, ‘BeyondCommunitarianismandConsumerism’(March2006)Renewal:A

Journal of Social Democracy <https://www.academia.edu/1316395/Beyond_Communitarianism_and_Consumerism>. See also William Davies, ‘The EmergingNeocommunitarianism’(2012)83(4)PoliticalQuarterly767.

53 DavidHarvey,CosmopolitanismandtheGeographiesofFreedom(ColumbiaUniversityPress,2009)197.

54 GordonGraham,ContemporarySocialPhilosophy(BasilBlackwell,1988)12.55 StephenMulhallandAdamSwift,Liberals&Communitarians(Blackwell,1995)15.


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Gesellschaft(voluntaryassociation,suchasapubliccompany).56Fortoday’scitizen‐consumers,communitymaynotconstituteanendinitself;rathercooperationandsocial solidarity may represent instruments for achieving individual goals. Inparticular,people commonly choose tobe transitoryandoccasionalmembersofonlinecommunities,whereas,inthepast,theobligatorynatureofmembershipwasthoughttobeoneofthedefiningcharacteristicsofcommunity.Thisshouldnotbetakenasapejorativeviewoncontemporaryjointaction;itissimplydifferentfromthepast.

III CITIZENSANDTAXPAYERSCOMPARED

Political rights are an element of the three forms of Marshallian citizenship.Taxpaying and political rights are closely associated.57 ‘No taxation without representation’was, of course, a rallying cry for theAmericanRevolution;58 and remainsacompellingpropositionfortheconnectionbetweencontributiontothecommontreasuryanddemocraticrights.59But themainconcernof thisarticle is socialcitizenshipanditsdecline.Andso,whilenotingtheimportanceofpolitical(andcivil)elementsofcitizenshiptotaxation,thispartfocusesontherelationshipbetweenwelfareandtaxation.

A TaxpayingandCitizenModels

Broaddifferencescanbeidentifiedbetweencitizenshipandtaxpayingintheerasofsocialcitizenshipandneoliberalism.Morespeculatively,emergingcharacteristicsoftaxpayinginthenewmillenniummaybeidentified.

1 SocialCitizenship

The strongest sentiment of social solidarity is likely to be experienced duringwartime, and this may be reflected in fiscal measures. For example, during theSecondWorldWar,thehighestmarginalrateofincometaxintheUnitedStateswas94percent–ameasurewhich90percentof Americansconsidered just.60Evenbeyondtheemergencyof war,veryhighratesof incometaxbecamenormalised,alongwith substantialwelfare transfers. Between 1974 and 1979 in the UnitedKingdom,thehighestmarginalrateofincometaxwas83percent;inaddition,a15

56 SeeTalcottParsons,‘NotesonGemeinschaftandGesellschaft’inMaxWeberTheoryofSocialand Economic Organization (Trans. AR Henderson and Talcott Parsons, William Hodge,1947)686–94.

57 Itmightbemoreplausibletoarguethat,historically,votinghasbeenmostcloselyconnectedwithpropertyownershipormilitaryservice:seeNeillAtkinson,AdventureinDemocracy:AHistoryoftheVoteinNewZealand(UniversityofOtagoPress,2003)53and181.

58 In an equally pithy rejoinder, inTaxation noTyranny; ananswer to theResolutions andAddressoftheAmericanCongress,SamuelJohnsonasked:‘Howisitthatweheartheloudestyelps for liberty among the drivers of the negroes?’ Cited in James Boswell,The Life ofJohnson(firstpublished1791,PenguinBooks,1984)176.

59 SeeMurphy,aboven27,19–20.60 PierreRosanvallon,TheSocietyofEquals(ArthurGoldhammer trans,HarvardUniversity

Press,2013)187[transof:Lasociétédeségaux(firstpublished2011)].


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percentsurchargewaspayableoninvestmentincome.61Inthispeakeraofsocialcitizenship, it was not only the quantity of tax paid and distributed which wasnotable,itwasalsothequalityofthediscoursebetweengovernmentandtaxpayer.TheUnitedKingdom introducedpayasyouearn (PAYE) towards theendof theSecondWorldWar.62BasilSabineoutlines themassivecommunicationsexerciseundertakenby the revenueauthority in the lead‐up to the introductionofPAYE,includingbroadcasts,articlesfornewspapersandperiodicals,postersandbranchofficesestablishedinverylargefactories–alldoneinthemidstofatotalwar.63

2 TaxandNeoliberalSubjects

Reductionofdirecttaxesisabadgeofneoliberalism.64Notionsof‘trickledown’andthe notorious Laffer curve informed substantial cuts to income tax.Will HuttondeniesthattheLaffercurvehadany‘empiricalortheoreticalsupport’,65whileJohnGalbraithdoubtswhether‘anyoneofsobermentalitytookProfessorLaffer’scurveandconclusionsseriously’.66Thetaxshortfall,especiallyinNewZealand,wasmadeup through regressive indirect taxes.The term ‘taxpayer’ is often conflatedwith‘income taxpayer’, even though, in, for example, the United Kingdom, personalincometaxaccountsforjust27percentofgovernmentrevenue.Thepeoplewhobeartheburdenofvalueaddedtax(VAT)(18percent)donotseemtobeconsideredtaxpayers.67 In New Zealand, personal income tax may account for a greater proportionofgovernmenttaxrevenue(45.2percent)butgoodsandservicestaxes(GST),theVATequivalent,accountsfor26.5percentoftaxrevenue.68

3 TaxintheNewMillennium

Havingderegulated,reducedcorporatetaxes,permittedthefreeflowofcapital,andencouragedmultinationalenterpriseempowerment,itisnosurprisethatneoliberalcountries should have found themselves embroiled in a race to the bottom.Consequently, in thenewmillennium, theOrganisationofEconomicCooperationandDevelopment(OECD)countrieshavefocusedtheirpolicyconcernsonshoring

61 SeeTClark,TheLimitsofSocialDemocracy?TaxandSpendunderLabour,1974–79(WorkingPaper01/04,InstituteofFiscalStudies,London,2001)<www.ifs.org.uk/wps/wp0104.pdf>.PAYEwasintroducedtoNewZealandin1958:seeRobVosslamber,‘HowMuch?TaxationonNewZealanders’ Employment Income1893–1984’ (2009)15NewZealand JournalofTaxationLawandPolicy299onNewZealand’shistoricalincometaxrates.

62 SeeBasilSabine,‘TheNewTaxpayersCharterorTaxationwithoutTears’(1991)BritishTaxReview411.

63 ‘PAYEwasfullyintroducedin1944…15mpeople,anyoneearning£100ayearormore,hadreceivednoticestellingthemtheircodenumberfortheyearuponwhichtheircumulativetax deductionswould be based.’ SeeDavid Gauke, ‘PAYE Story’ Taxation (21 September2011) <www.taxation.co.uk/taxation/Articles/2011/09/21/29571/paye‐story>. £250wouldhaveconstitutedtheupperlimitoflowincomesinthemid‐1940s:seeJRHicksandUKHicks,‘TheIncidenceofLocalRatesinGreatBritain’NationalInstituteofEconomicandSocialResearchOccasionalPaperVIII(CambridgeUniversityPress,1945)1.

64 SeeTabb,above17,3.65 SeeWillHutton,TheWorldWe’reIn(LittleBrown,2002)103.66 SeeJKGalbraith,TheCultureofContentment(Sinclair‐Stevenson,1992)10.67 SeeMurphy,aboven27,28–9.68 See Bill English, ‘Budget at a Glance: Investing in a Growing Economy’ Treasury (2016)

<www.treasury.govt.nz/budget/2016/at‐a‐glance/b16‐at‐a‐glance.pdf>.


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uptheirtaxbasesandpreventingprofitshiftingbyMNEs.69Paralleltogovernmentinitiatives, the phenomenon of tax shaming by media and activist groups hasemerged.70

B ConsumersandTaxpayers

ParallelscanbedrawnbetweenthedifferentconceptionsoftheconsumeridentifiedbyDaviesandconceptionsofthetaxpayer.Oneexampleistheparallelbetweenthepoliticisation of consumption and activism against aggressive tax planning. Thedifferent phases of interaction may also be compared: pre‐transaction(understanding one’s tax obligations); transaction (taxpaying); post‐transaction(expressing views on how tax revenues should be disbursed). Ultimately, bothconsumerismandtaxpayingmightinvolveparticipationintheformulationofpolicyandlaw.

Wemightsaythatconsumingisasoldasthehumanexchangeofthings,but ‘theconsumer’ and ‘consumerism’ only came to policy prominence in the 1960s ‘inresponsetochallengesfacingtoday’smoreaffluentconsumers’.71Taxpayershave,ofcourse,beenaroundformillennia,andhavebeentakenseriouslyasasubjectofresearch at least since the time of Adam Smith’s Wealth of Nations (1776).Consequently, comparisons of ‘paradigmatic’ treatment of taxpayers andconsumerscanonlybepaintedwiththeboldestofbrushstrokes.Daviesidentifiesfour levels of consumerism in a normative hierarchy, starting with protection,moving to information, then capability, and, finally motivation. Informingconsumers (level2)hasaparallel in themassive communicationsexercises thatwererequiredtoinformworkerswhentheywerebroughtintotheincometaxnetwiththeintroductiontoPAYE.Havingcompetentconsumers(capabilityatlevel3)isarequirementfortheneoliberalidealofmarketsbeingimaginedeverywhere.Ifcitizens are conceived as consumers, then GST,72 as a tax on comprehensiveconsumption, is likelytoconstituteasignificantelementforthetaxbase.Finally,justaslevel4consumersareexpectedtobeactiveinguardingtheirownandothers’rights,sotaxpayeractivismhasemergedasasignificantphenomenoninthenewmillennium.

69 Forexample,theUnitedKingdom’sdivertedprofitstax,colloquiallytermed‘theGoogletax’:see HM Revenue & Customs, ‘Diverted Profits Tax’ (2014)<https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/385741/Diverted_Profits_Tax.pdf>.

70 SeeVanessaBarfordandGerryHolt,‘Google,Amazon,Starbucks:TheRiseof‘TaxShaming’’BBC News Magazine (21 May 2013) <www.bbc.com/news/magazine‐20560359>. Seebelown112onmucholderformsoftaxshaming.

71 GeraintHowells,IainRamsayandThomasWilhelmson,‘ConsumerLawinItsInternationalDimension’ inGeraintHowells, IainRamsayandThomasWilhelmson (eds)HandbookofResearchonInternationalConsumerLaw(EdwardElgar,2010)1,4.

72 BecauseGSTisataxonconsumption,itmightbearguedthatyou‘choose’whetherornottopay it: seeRichardA Epstein, ‘Taxation in a LockeanWorld’ in Jules Coleman and EllenFrankel Paul (eds)PhilosophyandLaw (Basil Blackwell, 1987) 39 on ‘Lockean taxation’correspondingwithconsumerchoices.Frictionlesstaxpayingmustbewelcomedbut,inthecaseofGST(typicallyaround20percentofgovernmentrevenue),itsinvisibilitydisguisestaxpayingandthatinvisibilitydiscouragesdemocraticdebateabouttaxation.


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Davies’s inclusion of the descriptors ‘solidaristic and communitarian’73 and‘individualistic’74 in level 4motivation,which applies to citizen‐consumers,mayappearoxymoronic.Butmembershipofpostmodernsocietydoesnotconformtostrict binomials such as liberal/communitarian; rather people tend to oscillatebetween singular needs and community engagement. In a useful metaphoremployedto interpretGianniVattimo’svisionofcontemporarysociety,75HeesokChanglikensoursocialexistencetobeingpassengersonatrain,aloneandyet,fromtimetotime,throwntogether.76

According to Éric Maurin, ‘[t]here has been a tremendous reorganization ofcollective identities in recent years, as our sense of social proximity hasfragmented.’77 Nevertheless, as Pierre Rosanvallon says, in explaining hisconceptionofequalityofsingularities:78

Ifthemeaningofaperson’slifeliesinhisdifferencefromothers,thenhemustcoexistwiththem…singularitybindsapersontoothers.Itdoesnotset him apart. It arouses in others curiosity, interest, and a desire tounderstand.Equalityofsingularitiesdoesnotimply“sameness”.

Rosanvallonadds:79

This form of equality defines a type of society whose mode ofcomposition is neither abstract universalism nor identity‐basedcommunitarianismbutratherthedynamicconstructionandrecognitionofparticularity.Thisshifthassignificant implications.First itsuggeststhatindividualsnowseektoparticipateinsocietyonthebasisoftheirdistinctiveratherthancommoncharacteristics.Thevalueofsingularityisthusdirectlysocial.Singularityisnotasignofwithdrawalfromsociety(individualismasretreatorseparation).Rather,itsignalsanexpectationofreciprocity,ofmutualrecognition.

Wehave,then,movedbeyondtraditionalcommunitarianism(nevertoreturn)butwemayalsobemovingbeyondneoliberalism.

IV TAXPAYERSASCITIZEN‐CONSUMERS

Thispartof thearticlebeginsbypresentingexamplesofactionswhichmightbeconsideredmanifestationsofcitizen‐consumerismintaxation.Theexamplesrange

73 Expandingon‘solidaristicandcommunitarian’,Davies,aboven7,48–9includes:altruism;ethicalandsustainableconsumption;communalinterest;perceivedeffectivenessofaction;wealth;trustworthinessofinformationsource;and‘goodguilt’.

74 ‘Individualism’ includes: self‐responsibility; personal safety; demand for quality andreducedcost;self‐interest;andperceivedeffectivenessofaction:seeibid.

75 See,generally,GianniVattimo,TheTransparentSociety(DavidWebbtrans,JohnsHopkinsPress,1992)[transof:Lasocietàtransparente(firstpublished1989)].

76 SeeHeesok,‘PostmodernCommunities:ThePoliticsofOscillation’(1993)4(1)PostmodernCulture<pmc.iath.virginia.edu/text‐only/issue.993/review‐3.993>.

77 CitedbyRosanvallon,aboven60,279.78 Ibid,260–1.79 Ibid,261.


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from the dissemination of comprehensive analysis by tax academics andpractitionerstodemonstrationsstagedbyactivistsasperformanceevents.

A Examples

1 TaxJusticeNetwork

TheTaxJusticeNetworkdescribesitselfas:80

an independent international network launched in 2003.We conducthigh‐levelresearch,analysisandadvocacyon international tax;ontheinternationalaspectsoffinancialregulation;ontheroleoftaxinsociety;andontheimpactsoftaxevasion,taxavoidance,tax ‘competition’andtaxhavens.Weseektocreateunderstandinganddebate,andtopromotereform,especiallyinpoorercountries.Wearenotalignedtoanypoliticalparty.

TheTaxJusticeNetworkmaynotbealignedtoaparticularpoliticalparty,butitisnotideologicallyneutral,particularlyinrespecttoitsconceptionofthecorporationand corporate duties. The dominant Anglo‐American theory of the corporation,which is consonant with and implicated with neoliberalism, is based on anassumptionofshareholderprimacy.81Inthisview,thecorporationisamerewebofcontracts, principally the contracts between directors and shareholders.82 Thecompany isnotacorporatecitizenwhichmighthavemoralobligations,83 say, torefrainfromaggressivelyavoidingtax.84Theguidingfunctionofdirectors, inthisscheme, is to maximise shareholder returns, even if that requires bending or,possibly, breaking the law. In contrast, the corporate social responsibilitymovement, whose principles are consonant with the aims of the Tax JusticeNetwork,seesthecorporationasacorporatecitizen.85TheCompaniesAct2006(UK)maymoveawayfromdoctrinaireshareholderprimacybyestablishinganobligationondirectorstotakeintoaccountabroadrangeofstakeholderswhenconsideringthebestinterestsofthecompany.Nevertheless,theprincipaldirectorialdutyis‘topromotethesuccessofthecompanyforthebenefitofitsmembers[shareholders]asawhole’.86WhiletheTaxJusticeNetworkispersuasiveinitsviewthatdirectors

80 SeeTaxJusticeNetwork,‘OurGoalsandMethods’<www.taxjustice.net/>.81 See,generally,HenryHansmannandReinierKraakman,‘TheEndofHistoryforCorporate

Law’(2001)89GeorgetownLawJournal439.82 See Daniel R Fischel, ‘The Corporate Governance Movement’ (1982) 35 Vanderbilt Law

School1259,1273.83 SeeFrankHEasterbrookandDanielRFischel,‘AntitrustSuitsbyTargetsofTenderOffers’

CorporateGovernanceMovement’(1982)80MichiganLawReview1155,1177.84 Forcounterarguments,seeWilliamBBarker,‘TheIdeologyofTaxAvoidance’(2009)40(2)

LoyolaUniversityChicagoLawJournal229;ZoePrebbleandJohnPrebble,‘TheMoralityofTaxAvoidance’(2010)43CreightonLawReview693.

85 See, for example, Reuven Avi‐Yonah, ‘Corporate Social Responsibility and Strategic TaxBehavior’inWolfgangSchön(ed)TaxandCorporateGovernance(Springer,2008)183.

86 CompaniesAct2006(UK),s172.


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of United Kingdom companies do not have a fiduciary duty to avoid tax,87 thewordingofsection172issufficientlybroadsoastopermitaggressivetaxplanning.

When groups, such as the Tax Justice Network, promote progressively‐biasedarguments,theyinviterebuttalfromoppositely‐alignedorganisations,particularlythosefundedbyBusinessRoundtablesandlibertarianfoundations.88

2 UKUncut

Malcolm James describes UK Uncut as a ‘grass‐roots pressure group … whichcampaignsagainst thepublicspendingcuts imposedby theConservative‐LiberalDemocratcoalitiongovernment’.89UKUncutcametoprominencethroughitsdirectactioninseekingtoshamecertainUnitedKingdomhighstreetstores.90Eitherthesecompaniesortheirprincipalshareholdershadengagedinaggressivetaxplanning.Mostly young people used Web 2.0 media91 to arrange and publicise theirdemonstrations.Inamoretraditionalapproach,UKUncutsoughtjudicialreviewofa decision by the United Kingdom’s revenue service (HMRC) to waive nationalinsurancecontributionsowedbyGoldmanSachs.Althoughthemovewasultimatelyunsuccessful,Jamesconcludes:92

UK Uncut has been extremely successful in shaping public opinion,because,sinceitwasfoundedinlate2010,therehasbeenanupsurgeofpublic interest in,andconsciousnessof, the taxarrangementsof largecompanies and wealthy individuals, thus subjecting them to greaterscrutiny. Similarly, HMRC has been called to account and the powerrelations which underpin the relationship between them and largecompanies.

Thehighstreetprotestsweredisruptive,93butthelong‐termeffectivenessofsuchperformances,94whichmayalienatemanyordinarypeople,mustbequestioned.95

87 See Farrer & Co LLP, ‘Fiduciary Duties and Tax Duties’ (2013)<www.taxjustice.net/cms/upload/pdf/Farrer_and_Co_Opinion_on_Fiduciary_Duties_and_Tax_Avoidance.pdf>.

88 The New Zealand Business Roundtable, under the leadership of Roger Kerr, providedconsiderableintellectualimpetustolibertarianideology,withRichardEpstein,asafrequentguestlecturer,makingasignificantcontribution.

89 MalcolmDavidJames,‘CuttingaGoodDeal:UKUncut,GoldmanSachsandtheChallengetoAdministrativeDiscretion’(2013)14(3)JournalofAppliedAccountingResearch248,258.

90 See, for example, the demonstrations in well‐known shops on London’s Oxford StreetavailableonYouTubeat<https://www.youtube.com/watch?v=ffYlE0lLBbI>.

91 Web2.0technologiesunderpinplatforms,suchasFacebook,WikipediaandTwitter,whichenable their users to participate in online activities, rather than passively consumeinformationproducedbyothers:see,generally,TimO’Reilly,‘WhatisWeb2.0?’inMichaelMandiberg(ed)TheSocialMediaReader(NewYorkUniversityPress,2012)32,32–52.

92 James,aboven89,263.93 SeeEllieMaeO’Hagan, ‘AMoment thatChangedMe– theDay IDiscoveredProtest’,The

Guardian (online), 16 July 2015 <www.theguardian.com/commentisfree/2015/jul/16/moment‐that‐changed‐me‐direct‐action‐uk‐uncut>.

94 Onprotestasperformance,seePiaWiegmink,ProtestEnACTed:ActivistPerformanceintheUnitedStates(WinterVerlag,2011)75–111.

95 OnthenegativepublicreactiontothepolltaxdemonstrationsintheUnitedKingdom,seeChrisRootes, ‘ShapingCollectiveAction:Structure,ContingencyandKnowledge’ inRicca


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3 CrickhowellGoingOffshore

Businesses in the small Welsh town of Crickhowell have emulated certain well‐known British firms and MNEs to establish the town’s own BEPS scheme.96 Theirobject is to protest against and to demonstrate the ease of aggressiveoffshoretaxplanning.TheFairTaxTowncampaignseekstoforcegovernment’shandinclosingtax loopholes.97 An implicit threat is that, if Crickhowell could ‘move offshore’, everytownandbusinessacrosstheUnitedKingdomcouldfollow.

4 ThePanamaPapers

In2016,theInternationalConsortiumofInvestigativeJournalists(ICIJ)releasedtheso‐called Panama Papers, a massive leak of information about the Panamanian‐basedlawfirmMossackFonseca,itsclients,andtheirinvolvementintaxevasiononagrandscale.98ThefirstpoliticalcasualtyoftheserevelationswasIceland’sPrimeMinister, SigmundurDavíð Gunnlaugsson, who resigned in the face ofdemonstrations against hisconcealment of offshore wealth.99 Following the ICIJ leaks, in Australia, ‘1000entities, involving hundreds of taxpayers – many of which include high‐wealthindividuals and their lawyers and accountants – [were] under investigation by theAustralianTaxationOffice’.100

5 Anti‐taxGroups

In contrast to the previously mentioned groups, whose fundamental aim is aprogressive distribution of tax burdens, other groups wish to cap or reducetaxes. From a Marshallian perspective, it is submitted that these groups exercisetheirpoliticalcitizenshipbuthavenoconcernforthesocialaspectsofcitizenship.Thisconflict must be understood in the context of a simple fact about Westerndemocracy: the poor and the young do not vote in the same proportionsasdothewealthy and old.101 In the context of local government, this electoral vacuum

Edmonson (ed) The Political Context of Collective Action: Power, Argumentation andDemocracy(Routledge,1997)81,90–1.

96 SeeAdamSherwin,‘Crickhowell:WelshTownMoves‘Offshore’toAvoidTaxonLocalBusiness’,Independent(online),12November2015<www.independent.co.uk/news/uk/crickhowell‐welsh‐town‐moves‐offshore‐to‐avoid‐tax‐on‐local‐business‐a6728971.html>;KimikodeFreytas‐Tamura,‘WelshTownLeadsaBritishRevoltagainsttheTaxSystemandCorporations’TheNewYorkTimes(online),21February2016<www.nytimes.com/2016/02/21/world/europe/welsh‐town‐leads‐a‐british‐revolt‐against‐the‐tax‐system‐and‐corporations.html?_r=0>.

97 FairTaxTown,‘SigntheFairTaxTownPledge’(2015)<http://fairtaxtown.com/>.98 International Consortium of Investigative Journalists, ‘The Panama Papers’ (2016)

<https://panamapapers.icij.or>.99 JonHenley,‘IcelandPMStepsAsideafterProtestsoverPanamaPapersRevelations’,The

Guardian(online),5April2016,<www.theguardian.com/world/2016/apr/05/iceland‐prime‐minister‐resigns‐over‐panama‐papers‐revelations>.

100 NassimKhadem,‘AustralianswithlinkstoPanamaPaperscouldbechargedfollowingraidsthis week’ The Sydney Morning Herald (online), 6 September 2016)<www.smh.com.au/business/the‐economy/australians‐with‐links‐to‐panama‐papers‐could‐be‐charged‐following‐raids‐this‐week‐20160906‐gr9sl0.html>.

101 InNewZealand,ifcurrenttrendscontinue,by2050,atleast40percentofpeoplewhovoteinnationalelectionswillbeaged65andolder: see JonathanBostonand JudithADavey,


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permits property owners to proscribe the scope of local democracy. California’sProposition13,whichlimitedincreasesinlocaltaxes,isperhapsthepre‐eminentinstance of the propertied class asserting their taxation interests through ademocraticprocess.102Becausetheyoungandthepoordonottendtovoteinlocalor national elections, taxation policy is likely to reflect the interests of older,propertiedcitizenswhodovote.Itis,therefore,unsurprisingthatanti‐taxgroupsbelievetheymightbeabletoinfluencetaxpolicy,particularlyatalocallevel.103Oneof these groups is the New Zealand Taxpayers Union, whose ostensiblyuncontroversialgoalsincludegoodfiscalgovernance.Butanothergoalis‘tolowerthetaxburdenonNewZealanders’.104Theimperativeofloweringthetaxburdenimpliessmallgovernment,theconservativeHolyGrail.105Murphypertinentlyaskswhetherthesesoi‐disant‘alliances’or‘unions’haveanymandatefromorconnectionwithtaxpayers.106

Oneofthekeychallengesfacedbyprogressivecivilgroupsistopresentaunitedfrontinthewaythatconservativetaxactivistsoftendo,notablyinpromotingaso‐called flat tax.Thus,despite sharing thegoalof just taxes,Murphyhas criticisedCrickhowell’sFairTaxTown,likeningtheinitiativeto‘protestingaboutstreetcrimebygoingouttodosomestreetcrime:irresponsible’.107SigmundFreud’s‘narcissismofsmalldifferences’seemsparticularlyrelevanthere.

‘PoliticsofAgeing’inJonathanBostonandJudithADavey(eds)ImplicationsofPopulationAgeing:OpportunitiesandRisks(InstituteofPolicyStudies,2006)363,364.

102 See, for example, KevinDrum, ‘Happy 35thBirthday, TaxRevolt! Thanks forDestroyingCalifornia’, Mother Jones (online), 7 June 2013 <www.motherjones.com/kevin‐drum/2013/06/tax‐revolt‐35th‐anniversary‐prop‐13‐california>.

103 See,forexample,theAucklandRatepayers’Alliance,whichdescribesitselfasa‘coalitionofindividual Aucklanders and ratepayer groups dedicated to championing prudent fiscalmanagement of our Super City’: see Auckland Ratepayers’ Alliance, ‘About’<www.ratepayers.nz/about>.TheAucklandRatepayers’Allianceis,infact,acompanysolelyownedanddirectedbyJordanWilliams,thechiefexecutiveoftheNewZealandTaxpayersUnion.Williamsfeaturedsignificantlyinanexposéofrightwing‘dirtypolitics’:seeNickyHager,DirtyPolitics:HowAttackPolitics IsPoisoningNewZealand’sPoliticalEnvironment(CraigPottonPublishing,2014).

104 New Zealand Taxpayers Union, ‘What We Stand for’, <www.taxpayers.org.nz/what_we_stand_for>.The‘union’doesnotpublishtheidentityofitssponsors>.

105 The New Zealand Taxpayers Union is far less overt in its libertarian leanings than itsinspiration, theUnitedKingdom’s Taxpayers’ Alliance: see The Taxpayers’ Alliance, ‘OurMission’<www.taxpayersalliance.com/our_mission>.

106 Murphy,above27,68.107 QuotedbyVanessaHoulder,‘CrickhowellIstheTownthatWentOffshore’,FinancialTimes

(online), 13 November 2015 <www.ft.com/cms/s/0/911b609a‐89f6‐11e5‐9f8c‐a8d619fa707c.html#axzz3tbAXLPG0>.MurphyisthefounderoftheFairTaxMark,aprivateaccreditationbody:seeFairTax,‘What’stheFairTaxMark?’<www.fairtaxmark.net/what‐is‐it/>.


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B ReservationsaboutActivism

If,ascommunitarianshold,thecommunityprecedestheindividual,108theinterestsof the communitymay trump the interests of individuals.109 Indeed, communityprecedencemayleadtooppressionongrandandindividualscales.Shaming,whichcanbebothpettyandsevere,isparticularlyrelevantinthisregard.

1 Shaming

AmitaiEtzioniobservesthatnotonlyisshaminganarchetypalsanctioninstronglyknit communities, but public humiliation may also represent a necessary steptowards repentance and, ultimately, reintegration in the community.110 It isstressed that Etzioni contemplates traditional communities, such as churchcongregations;veryfewofuslivetodayinsuchcommunities.Inopencommunities,shamingisunlikelytoworkasrestorativejustice,especiallyinthedigitalage;thecapacity of social media to disgrace others is unbounded. These media makestigmatisationeasy, far reaching,andpotentiallydevastating in itseffectson the subjects of shaming.111 Public humiliation, which has historically constituted a potent weapon in the armoury of social control,112 is incompatible with thefundamentallegalprinciplesofproportionalityandtheruleoflaw.113

Martha Nussbaum presents plausible arguments against shaming.114 First, byhumiliatingaperson,shamingoffendstheirinalienabledignity.115Second,shamingisamanifestationof‘mobjustice’;itis‘nottheimpartial,deliberative,neutraljusticethataliberal‐democraticsocietytypicallyprizes’.116Third,shamingisanunreliable

108 Theessentialdifferencebetweenprogressiveliberalismandprogressivecommunitarianismisthattheformerconceivesoftherights‐bearingindividualasbeingpriortosociety:seeMulhallandSwift,aboven55,45.

109 Individual rightsareplausibly incorporated into communitarianism theory; indeed, theymaybemorerichlyunderstoodinthecontextofparticularcommunities:seePhilipSelznick,‘TheCommunitarianPersuasion’inEmiliosAChristodoulides(ed)CommunitarianismandCitizenship(Ashgate,1998)15,16.

110 See, generally, Amitai Etzioni, ‘Introduction’ in Amitai Etzioni andDavid E Carney (eds)Repentance:AComparativePerspective(Rowman&LittlefieldPublishers,1997).

111 See, for example, Jon Ronson, ‘“Overnight, Everything I LovedWas Gone”: The InternetShaming of Lindsey Stone’, The Guardian (online), 21 February 2015 <www.theguardian.com/technology/2015/feb/21/internet‐shaming‐lindsey‐stone‐jon‐ronson>.

112 AccordingtoJohannesVoet,intheDutchcitystates,thosefoundguiltyoftaxfraudfaced,alongwithfinancialorphysicalpenalties,shaming‐stylesanctionsrangingfromlossofranktopermanentexile:seeJohannesVoet,SelectiveVoet(edandtransPEGane,Butterworths,1955–8) Book XXXIX, Title 4, Section 21. Bankrupts could also face shaming, beingostracisedorexiled.IncontemporaryChina,shaming isapotentweaponofboththeStateandgroupswithinsociety: see, for example, Xiaoming Chen, ‘Social Control in China: Applications of theLabelingTheoryandtheReintegrativeShamingTheory’(2002)46(1)InternationalJournalofOffenderTherapyandComparativeCriminology45.

113 SeePhilipAJoseph,ConstitutionalandAdministrativeLawinNewZealand(Brookers,3rded,2007)945;TomBingham,TheRuleofLaw(PenguinBooks,2011)66–84.

114 Martha C Nussbaum, Hiding from Humanity: Disgust, Shame, and the Law (PrincetonUniversityPress,2004)230–7.

115 Ibid,230.116 Ibid,234.


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formofpunishment.117Justiceisnecessarilyinformedbyproportionality,whereashumiliatingsomeonemayresult in ‘calibrating inaccuratelythemagnitudeofthepenalty’.118Fourth,shaming isnotnecessarilyaneffectivedeterrent.Peoplewhosufferhumiliationatthehandsofthedominantgroupmaybecomemorealienatedthanbefore,leadingtothepossibilityofsub‐groupsbeingattractedbythestigmaimbuedbyhegemonicgroups.Nussbaum’sconcernsliewithdisadvantagedgroups,butthealreadysociallydistantelitecanalsobefurtheralienatedbystigmatisationandmay,forexample,becometaxexiles.

Opposition to shaming is, in essence, about maintaining human dignity andpromotingsocialinclusion.Sincecorporationsdonothavehumandignity,119JuliaAnnasandDeborahRhodearepersuasivewhen theyargue thatshaming juristicpersons is different from shaming people, andmay be an appropriate legal andsocialsanction.120Concernedwithitsimage,Starbucksmadeavoluntarycorporatetaxpaymentof£15million,andtransferreditsEuropeanheadquartersfromlow‐taxAmsterdamtoLondon–effectivelyassumingahighertaxburdenasapublicrelationsexercise.121

Corporationsshould,nevertheless,expectproportionatesanctions.Itmayalsobenotedthatthecorporateveilmaybeignoredandindividualsbehindthecorporationvilified.122Thenatureofacorporationistoocomplexanideatobeconsideredhere,but,ifthelawmakesacorporationajuristicperson,thatentityoughttobesubjecttotheruleoflaw.123

117 Attempts by the liberal media to disgrace Donald Trump for his tax planning wereunsuccessful and seem tohave contributed to his image as a shrewd leader. See SophiaTesfaye,‘AllofDonaldTrump’sapologists:RudyGiuliani,ChrisChristiearguethatavoidingtaxesmakeshima“genius”’Salon(4October2016)<www.salon.com/2016/10/03/all‐of‐donald‐trumps‐apologists‐possible‐tax‐avoidance‐makes‐trump‐a‐genius‐rudy‐giuliani‐chris‐christie‐argue/>.

118 Nussbaum,aboven114,235.119 DeliveringaunanimousdecisionoftheSouthAfricanConstitutionalCourt,LangaDP,saidin

InvestigatingDirectorate:SEOvHyundaiMotorDistributors(Pty)Ltd2001(1)SA545,[18]:‘Juristicpersonsarenotthebearersofhumandignity.’

120 CitedbyNussbaum,aboven114,244.121 VanessaHoulder,‘StarbucksEuropeanUnitPays$15mUKTax’FinancialTimes(onlineed,

29June2016)<https://www.ft.com/content/5222fd14‐3d3b‐11e6‐9f2c‐36b487ebd80a>.122 See,forexample,theconflationofPhilipGreenandBritishHomeStoresplc,asseeninMatt

HunterandSamTonkin,‘SirShiftycarriesoncruisingwhilelaststoresclose:FormerBHSbossPhilipGreensunshimselfonhis£100millionsuperyachtasthedepartmentstorehe'saccusedofsinkingdisappearsfromtheHighStreetafter88years’TheDailyMail(online),29August2016<www.dailymail.co.uk/news/article‐3762304/After‐88‐years‐BHS‐finally‐disappears‐today.html#ixzz4QtVTveJg>. The point is not to condone directorialmalfeasancebuttoensurethatitisproportionatelypunishedinaccordancewiththeruleoflaw.

123 MarkBovensarguesthat,sincedueprocesswasdevelopedtoprotectindividualsagainstarbitrarybehaviouronthepartoftheagentsoftheomnipotentstate,dueprocessshouldnotbeextendedtolargeorganisationsastheyarenotsimilarlyweakinrelationtotheState:see Mark Bovens, ‘The Corporate Republic: Complex Organizations and Citizenship’ inEmiliosAChristodoulides(ed)CommunitarianismandCitizenship(Ashgate,1998)158,162.Itwould,however,weakentheproceduralelementsof theruleof law if juristicpersons,whichmayholdpropertyintheirownnames,didnothavefullaccesstothecourts:seeFirstNationalBankofSouthAfricavCommissioner,SARS2002(4)SA768(ConstitutionalCourt).


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2 ActivismtoSlacktivism

TheInternethastransformedactivism,notablythroughonlinepetitionsorganisedby groups, such as MoveOn.124 But such ‘clicktivism’ or, more pejoratively,‘slacktivism’,125 iscontroversial.MicahWhite,aco‐founderofOccupyWallStreet,has,forexample,criticisedclicktivismforitsuseofmarketingmethodologyanditsdilutionof the impact of direct action.126Well‐consideredactivism can influenceindividualandcorporatebehaviour,includingtaxpaying,127buttheplaceofcyber‐vigilantesincivilsocietyisproblematic.

3 CorporateCo‐option

Online activist organisations, such asMoveOn,may emulate businessmodels inways that offend some grassroots activists,128 but businesses, notably Uber and Airbnb,whichhaveaccesstomillionsofcustomersandsuppliers,mayconverselyemulate online activists.129 The possibility becomes real of political discourse,including proposals for local taxes on hotel beds, being co‐opted by businessinterests.Despitehavingtheveneerofcitizenparticipation,UberandAirbnbareabletofloodthemarketplaceofideasbyharnessingtheself‐interestoftheirdriversorhosts.Thus,ConorDoughertyandMikeIsaacreport:130

Now,ascitiesgrapplewiththegrowthof[UberandAirbnb]andtrytopassrulesforhowtheyshouldoperate,thecompaniesarefightingbackbyturningtheirusersintoavastpoliticaloperationthatcanbemobilizedatanysignofathreat.

V POLICYRECOMMENDATIONSANDCONCLUSION

This part of the article makes tentative policy recommendations and drawsconclusions.

124 SeeMoveOn,‘WhatIsMoveOn.org?’<http://front.moveon.org/about/#.Vmdz4Tahd54>.125 ‘ActionsperformedviatheInternetinsupportofapoliticalorsocialcausebutregardedas

requiring little timeor involvement (eg signinganonlinepetitionor joining a campaigngroup on a social media website’: see Oxford Dictionaries, ‘Slacktivism’ (2015)<www.oxforddictionaries.com/definition/english/slacktivism>).

126 SeeMicahWhite,‘ActivismafterClicktivism’Q(2014)<http://qideas.org/articles/activism‐after‐clicktivism/>.

127 See, for example: John Gellemore, Edward L Maydew and Jacob R Thornock, ‘TheReputational Costs of Tax Avoidance’ (2014) 31(4) Contemporary Accounting Research1003;ScottDDyreng,JeffreyLHoopesandJasonHWilde,‘PublicPressureandCorporateTaxBehavior’(WP14/16,OxfordUniversityCentreforBusinessTaxation,2014).

128 SeeWhite,aboven126.129 SeeIssieLapowski, ‘Uber’sNewFakeFeatureDeridesRegulators’,Wired(online),16July

2015<www.wired.com/2015/07/uber‐de‐blasio/>.130 ConorDoughertyandMikeIsaac,‘AirbnbandUberMobilizeVastUserBasetoSwayPolicy’,

The New York Times (online), 4 November 2015 <www.nytimes.com/2015/11/05/technology/airbnb‐and‐uber‐mobilize‐vast‐user‐base‐to‐sway‐policy.html?_r=0>.


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A PolicyRecommendations

The least controversial policy recommendations will be considered first(constituencies for fiscal information,andconsultation); thenthemoreproblematicissuesofengagingwithactivistsandtaxeducation.131

1 ConstituenciesforFiscalInformation

Government agencies collect considerable fiscal information which, subject toprivacyconcerns,shouldbemadeavailabletothepublictofosterdiscourse.Oneofthe difficulties faced in this regard lies withmaking information comprehensibleandusefultothewidestaudience.(Alargebodyofliteratureexistsontheissueofusefully communicating financial information; much has been published in thejournal Accounting, Auditing & Accountability.) Potential also exists for non‐engagementandapathy.In2014,theUnitedKingdom’srevenueauthoritypostedaleaflet to 30 million taxpayers explaining how their income tax and nationalinsurance contributions were used.132 Two‐thirds of taxpayers later surveyed couldnotrecallreceivingthesummary.Nevertheless,oftheremainder,75percentfoundthe explanation of tax useful, and 60 per cent considered the explanationofgovernmentexpenditurehelpful.133

TheWorldBankhas longurgedgovernments topromoteconstituencies for fiscalinformation.134 But this laudable proposal is not unproblematic. In particular, agovernment‐fundedbodychargedwithdisseminatingtaxinformationwouldfinditdifficulttopresentinformationinausefulbutpoliticallyneutralway.Indeed,oneofthe perceptions of the United Kingdom revenue authority’s information exercisewasthattheauthorityhadbeenpoliticised.135

2 Consultation

Consultationisanuncontroversialelementinthedevelopmentofcontemporarytaxpolicy.136 New Zealand has instituted a well‐regarded generic tax policy process(GTPP).137ButtheGTPPtendstobedominatedbysubmissionsmadebytheNew

131 Thisarticle isabout therelationshipbetweengovernmentandtaxpayers.Thecontentofsubstantivetaxlawsliesbeyondthescopeofthearticle.

132 ItisnotobviouswhydetailsofVATrevenue,whichaccountsforapproximatelyone‐fifthofUnitedKingdomexchequerreceipts,werenotincluded.Butseeaboven67onthecommonexclusionofVAT‐payersfromtheconceptionof‘thetaxpayer’.

133 SeeAdamPalin,‘TaxStatementsSentouttoanApatheticPublic’,FinancialTimes(London),7November2015,3.

134 SeeDeepaNarayan(ed),EmpowermentandPovertyReduction:ASourcebook(WorldBank,2002).

135 SeePalin,aboven133,3.136 MichaelCadesky,IanHayesandDavidRussell,TowardsGreaterFairnessinTaxation:AModel

TaxpayerCharterPreliminaryReport(AOTCA,CFEandSTEP,2013)184.137 ForanoverviewoftheGTPP,seeAdrianJSawyer, ‘BroadeningtheScopeofConsultation

andStrategicFocusinTaxPolicyFormulation–SomeRecentDevelopments’(1996)2NewZealandJournalofTaxationLawandPolicy17.Foraconcise,plainlanguageoverviewoftheGTPP, see Peter Dunne, ‘Keynote Address to EMA Annual Payroll Conference’ (2013)<http://beehive.govt.nz/speech/keynote‐address‐ema‐annual‐payroll‐conference>. For acriticalreviewof theGTPP inpractice,seePeterVial, ‘TheGenericTaxPolicyProcess:A


77

Zealand Law Society, Chartered Accountants Australia and New Zealand, large lawfirms and accounting practices, and, depending on the issue, special interestbusiness groups. As consultation, it has a narrow practical focus. Ideally, we allwould be involved in tax discourse, but, in practice, which individuals and civicgroups have the time and resources to contribute to developing taxpolicy?Conversely, when only a few members of civil society are engaged, debatemay become skewed.138 Tax is seen as a technocratic preserve. Whendemocratically‐elected representatives fail to heed the wisdom of professionaltechnocrats, theymay be dismissed as ‘tax prats’. Contemplating this technocraticdismissal of non‐experts from tax policy discourse,Wendy Bradley observes ‘[t]heoutsider, the taxprat,mightthinkthereisasimplesyllogism,thatis,taxisgovernedby law, laws are made, the people making them have set simplicity as a priorityobjective,thereforetaxlawwillbecomesimplerviatheiractions.’139

3 Activism

Following Davies, European Union policymakers have sought to empower thecitizen‐consumer. It is submitted that this advanced stage of consumerism is alsoseen in the behaviour of taxpayers. The research‐based activism of the Tax JusticeNetwork seems to reflect an ideal of citizen empowerment expressed in rationaldiscourse. Butwas the pro‐tax activists’ disruption of shoppers on London’s OxfordStreetor the smallbusinessesofCrickhowell taking theirprofitsoffshorepartoftheBrussels‐based policymakers planned and executed policies for consumer‐citizenship?So,policymakersmustask:towhatextentiscitizenship‐consumerisman organic phenomenon that may resist shaping by government? Indeed, to whatextentshouldgovernmentbewaryofactivism?

4 TaxEducation

Murphyarguesthattaxationshouldbeacompulsorysubjectforschools,implicitly,inthewaythatCivics is taught in theUnitedStates.Support fordemocracyisnearuniversal but, in essence, Murphy argues that progressive taxation is as equallyuncontroversialasdemocracy.But,forplausibleandhonestreasons,otherswoulddisputethatassumption.Taxationisnotacoldscience:itis,initsnature,politicalandpartisan, and one must be sceptical that it could be taught without ideologicalinflectionintheschoolclassroom.

“JewelinourPolicyFormationCrown”?’(2012)25(2)NewZealandUniversitiesLawReview318.

138 InNewZealand,forexample,thewell‐endowedMorganFoundationhasgainedpublicityforitsproposalforanarguablyQuixoticformofcapitaltaxation:seeAndrewLaxton,‘GarethMorgan’s Big Tax Idea’ The New Zealand Herald (online), 1 October 2011<www.nzherald.co.nz/business/news/article.cfm?c_id=3&objectid=10755689>.

139 Mike Truman, ‘Tax Prat of the Year’ Taxation (6 February 2013)<www.taxation.co.uk/Articles/2013/02/06/53361/tax‐prat‐year>; Wendy Bradley, ‘TaxPratsandCitizenStakeholders:ProfessionalismintheGapBetweenTaxPrioritySettingandTaxPolicymaking’(2015)24(2)SocialandLegalStudies203,220.


78

B CONCLUSION

This article is exploratory in nature, and has considered the applicability of theemerging model of the citizen‐consumer to taxpayers. Despite the promise ofcitizen‐consumeractivisminthefieldoftaxlawandpolicy,reservationshavebeennoted.Someofthemaintoolsoftaxactivism–performanceprotestandshaming–canbedisproportionatelyharmfulbothtothecauseofsocialjusticeandthesubjectsofshaming.Co‐optionofonlineactivismbycorporateinterestsisalsoaconcern.Inanidealdiscursivedemocracy,citizenswouldactivelyparticipateintheformulationofthepolicyandlawsunderwhichtheycontributetoandbenefitfromthepublictreasury.140Web‐basedtechnologyostensiblypromotesthisideal,buttherealityismore complex. Distinctions between protest and consumption, and betweenbusiness and consumer interests, become increasingly difficult to maintain.Consequently, any policy recommendations must be tentative, and conclusionsuncertain.

The research of Davies in relation to consumerism and citizenship, and that ofRosanvallononsingularityandequalityarenotwellknownamongAustralasiantaxacademics.141 Nevertheless, their ideas have relevance beyond their source andimmediatecontextoftheEuropeanUnion.BothexaminethestructuralchangesintherelationshipbetweencitizensandtheStateandcitizenship.Thesechangesindeveloped countries, from social citizenship to neoliberalism and beyond, areequallyrelevanttoNewZealandandAustralia.Itmustbeconcededthattheauthors’conceptualisationofcitizenshipare,tosomedegreespeculative;nevertheless,inthefieldoftaxation,theysuggestwaysforbothcitizensandtheStatetoengagewiththepowerofMNEs.

140 See,generally, JonathanBarrett, ‘CommunitiesofTaxationand Justice:ACommunitarianApproachtoInequalityandTaxation’(2012)JournalofAppliedLawandPolicy1.

141 IamgratefultoMirandaStewartforalertingmetotheworkofPierreRosanvallon.


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is the citizen consumer the future taxpayer...the conception of citizenship popularised by thomas...

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