Reciprocity Thick and Thin

Abstract We explore how the concept of reciprocity enriches our understanding of taxation beyond its traditional definition as a compulsory, unrequited payment. This chapter aims to take seriously the many sentiments people express that in essence mean ‘getting something for your money’. Yet, as we will show, there is seldom a simple tit-for-tat reasoning underlying this sentiment. Instead, we introduce thin and thick reciprocity to be able to nuance, but also bringing more depth and flesh, to the four facets of fiscal belonging. While what we refer to as thin reciprocity may dominate policy models and compliance research due to its measurability, we argue that thick reciprocity, which is harder to quantify, provides essential insights into civic solidarity, identity and moral engagement with the state.