New book: Crossing Borders, Sharing Burdens

March 27, 2026

Lotta Björklund Larsen and Lynne Oats announce the publication of their new – open access – book, ‘Crossing Borders, Sharing Burdens. Rethinking Taxation and Migration as Fiscal Belonging’. Their book addresses critical questions surrounding attitudes to tax and tax compliance through the lens of ‘fiscal belonging’. Through this concept they explore the lived experience of immigrants to the UK, and how feelings of belonging, exclusion, reciprocity, and obligation shape their encounters with the tax system. The book illuminates the many different facets of fiscal belonging, including the right to work and access to employment, as well as histories of colonialism and the economic history of different communities on a national scale. By foregrounding personal narratives and the complexity of social worlds, this bookargues for more methodologically diverse and inclusive approaches to understanding why people do, or do not, pay tax. Thus, the book also demonstrates the value of qualitative approaches to tax research.

The book is available open access (free) to download online.