Fiscal Citizenship in Migrant Societies: An International Cross Country Comparison

税收对于现代福利国家的正常运作是必要的，纳税可以被视为一种团结的行动，它将我们聚集在一起，推动我们的集体目标。税收在很多方面影响着我们的生活，我们通过纳税做出贡献的意愿--在我们的项目中被理解为“财政公民”--是复杂的。所有国家都有一种税收文化，即关于纳税的社会规范和“税收士气”或公民对纳税的感受。我们的比较项目将在一项研究中处理这一重要问题，其中包括移徙形式的人口变化对既定纳税规范的影响。在经济不稳定和移民增加的情况下，确保资金支持福利国家是一个紧迫的问题。然而，我们的研究不仅对于制定支持和鼓励财政公民身份的政策很重要，而且还将揭示更广泛的问题，即政治和制度背景如何塑造公民的偏好和社会融合。对纳税的态度也提供了了解现代社会更广泛方面的窗口，如社会规范、对权威的尊重、信任和文化传统。令人惊讶的是，我们目前对公民身份、移民和财政公民身份之间的关系知之甚少，这意味着税收制度和征收政策的设计可能不是最有效的方式。在过去三四十年里，加拿大、德国和英国经历了大量来自其他国家的移民涌入，每个国家都有自己的税收文化。我们社会构成的这些变化不可避免地会对财政公民权产生影响。新来者带来了本国的经验，可能不太容易适应新的税收文化。这不仅对试图尽其所能征收税款的税务机关有影响，而且对可能经历自己纳税意愿变化的现有公民也有影响。研究团队由来自加拿大、德国和英国的接受过会计、人类学、法律和政治学培训的研究人员组成。将深厚的文化、政治和财政知识结合在一起，为探索在公民和移民中培养财政公民身份的挑战提供了一个独特的有利切入点，涉及通过纳税为社会做出贡献的社会和技术方面。这项研究借鉴了几种方法论传统，特别是实验、法律和制度分析、调查和定性访谈，通过分析、调查和整合三个工作包组织的四项相互关联的研究。我们将通过在我们三个国家的调查和采访征求广泛参与者的意见，以了解更多关于国家财政公民身份的情况，以制定政策处方，为改善财政公民身份铺平道路。提高公众对财政公民权的认识将有助于使其更加稳健，造福于更广泛的社会。

Taxation is necessary to the proper functioning of the modern welfare state and payment of taxes can be thought of as a unifying act that brings us together to further our collective goals. Taxes touch our lives in many ways and our willingness to contribute through paying taxes, understood in our project as "fiscal citizenship", is complicated. All countries have a tax culture i.e. social norms around paying taxes and 'tax morale' or how citizens feel about paying taxes. Our comparative project will address this important issue in a study that includes the impact of demographic change in the form of migration, on established taxpaying norms. In the face of economic instability coupled with increasing migration, securing funds to support the welfare state is a pressing issue. However, our study is not only important for developing policies that support and encourage fiscal citizenship but will also shed light on the broader question of how political and institutional context shapes citizens' preferences and societal integration. Attitudes towards paying taxes also provide a window into wider aspects of modern society such as social norms, respect for authority, trust and cultural traditions. It is surprising that we currently know little about the relationships between citizenship, migration and fiscal citizenship, which means that tax systems and collection policies may not be designed in the most efficient way. Over the last 3 - 4 decades, Canada, Germany and the UK have experienced a large influx of migrants from a wide range of other countries, each with their own tax culture. These changes in the make-up of our societies inevitably impact on fiscal citizenship. Newcomers bring with them experiences of their home countries and may not readily adapt to the new tax culture. This has implications not only for tax authorities trying to collect tax as best they can, but also for existing citizens who may experience a change in their own willingness to pay taxes. The research team consists of a unique combination of researchers trained in accounting, anthropology, law and political science from Canada, Germany and the UK. Combining strong cultural, political and fiscal knowledge provides a unique vantage point for exploring the challenges of fostering fiscal citizenship among both citizens and migrants, touching as it does on both the social and technical aspects of contributing to society through payment of taxes. The research draws on several methodological traditions specifically experiments, legal and institutional analysis, surveys, and qualitative interviews in four interrelated studies organised across three work packages: analysis, investigation and integration.We will seek the views of a wide range of participants through surveys and interviews in the our three countries to find out more about national fiscal citizenship to develop policy prescriptions to pave the way for improved fiscal citizenship. Raising public awareness of fiscal citizenship will help to make it more robust, for the benefit of wider society.