This article addresses a failed tax lottery in the country of Georgia's rapid yet shaky political and economic development. The purpose of a tax lottery is to formalize transactions and increase tax compliance. It aims to motivate consumers in any commercial transaction to ask for a receipt qua lottery ticket and ensure that businesses pay taxes due. Tax lotteries thus have a dual function: more revenue is collected from businesses, and consumers do soft policing work while also having a chance to win. Taxation and gambling are two very different ways of exchanging. Gambling is mostly voluntary, effortless, and playful, whereas taxation is dull government revenue collection. Yet both gambling and taxation are ways to understand any society and its political life through its reciprocal qualities and redistributive effects. Drawing on anthropological research studying taxation and gambling, this article is a Schumpeterian analysis, as it provides an inlet into how Georgians regard their society. Studying this tax lottery provides an opportunity to rethink the relation between redistribution and reciprocity, and I argue that to understand how citizens accept the redistribution of taxation, we have to attend to its reciprocal qualities.

中文翻译：

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税收博弈：通过格鲁吉亚税收彩票重新思考再分配与互惠之间的关系

本文讲述了格鲁吉亚政治和经济发展迅速但不稳定的国家中一次失败的税收彩票。税务彩票的目的是使交易正规化并提高税收合规性。它旨在激励消费者在任何商业交易中索取彩票收据，并确保企业缴纳应缴税款。因此，税收彩票具有双重功能：从企业那里收取更多的收入，消费者在从事软性警务工作的同时也有机会中奖。税收和赌博是两种截然不同的交换方式。赌博大多是自愿的、轻松的和好玩的，而税收是枯燥的政府税收。然而，赌博和税收都是通过其互惠特性和再分配效应来理解任何社会及其政治生活的方式。这篇文章借鉴了研究税收和赌博的人类学研究，是一种熊彼特式的分析，因为它提供了一个了解格鲁吉亚人如何看待他们的社会的入口。研究这种税收彩票提供了一个重新思考再分配与互惠之间关系的机会，我认为要了解公民如何接受税收再分配，我们必须关注其互惠性质。