Taxing the indigenous: a history of barriers to fiscal inclusion in the Bolivian highlands

Following the electoral success of left wing and pro-indigenous President Evo Morales, the indigenous poor in Bolivia find themselves at the centre of a new vision of the state, echoed by a fervent citizenship project to include them as contributing participants in this new Bolivia. The state is working to initiate these hitherto informally employed subjects into an individualized fiscal regime: to make them into “taxpayers”. While the highland indigenous population have supported Morales’ political project, they resist inclusion into the broader state-sponsored project. This is not simply about avoiding financial obligations; their resistance is instead firmly rooted in the historical experience of fiscal exploitation, general suspicion of any state-run scheme as well as a clash of exchange models. I argue that in order to overcome these barriers, the Tax Office has to succeed in separating fiscal expansion from its association with an abstract state concept, and instead link it to palpable everyday life and politics, such as the union structure and Morales’ project of indigenous inclusion.