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This paper analyzes everyday forms of resistance to taxation. It relies on interviews conducted with wealth taxpayers belonging to the economic hub of the upper classes. Arrangements with regard to wealth tax, which take place during the act of reporting, provide a new opportunity to address the issue of consent to taxation through wealth taxpayers’ particular experience of law. Discussing a cost-benefit analysis, this paper shows that under-evaluation of assets and transfers between gift money and tax money are based on in-group sociability, draw on a specific experience of law, and involve a discreet tax- resistance learning process that isn’t straightforward for taxpayers who are at a remove from bourgeois lifestyles.

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