Taxes, taxpayers, and settler colonialism: Toward a critical fiscal sociology of tax as white property
Bibliographic record
Abstract
Abstract In settler colonial states such as Canada, tax is central to political ideas that circulate about Indigenous nations and people. The stories that are told about Indigenous peoples by ‘taxpayers’ often involve complaints about budgets, welfare, and ‘unfair’ tax arrangements. The paper theorizes how informal ‘tax imaginaries’ and ‘taxpayer’ subjectivities are forged through state policy and how ostensibly fiscal concerns are imbricated with white political entitlement that erodes Indigenous legal and political sovereignty. By tracing the construction of taxpayer concerns and tax myths as forms of fiscalized racism, the paper demonstrates the importance of tax to settler colonialism and the shape of Indigenous-settler relations. Taxpayer subjects are not just legal or material positionings in relation to tax and the state, but powerful subjects that refigure political problems as ‘fiscal’ and construct Indigenous people and nations through racialized repertoires of property and possession.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.005 | 0.004 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.003 | 0.002 |
| Science and technology studies | 0.004 | 0.018 |
| Scholarly communication | 0.005 | 0.004 |
| Open science | 0.001 | 0.002 |
| Research integrity | 0.002 | 0.003 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".