Making People Pay

I have enjoyed reading this book. This is a wide-ranging, scholarly, yet very readable volume focused on intriguing question of why (or why not) people pay taxes. Mathews focus of the research includes experiences drawn from other times and many countries thus making clear that the tendency of trying to evade the tax collector is universal in time and space. Anyone interested in direct taxation, particularly income taxation in developing countries, is likely to find this work highly valuable.

-Larry Schroeder
Professor of Public Administration
Maxwell School of Public Policy, Syracuse University, New York

The eminently readable Making People Pay by Sibichen Mathew is a great intellectual effort. I must congratulate him for this scholarly work. It has its own wry humor of the tax-man. The book amply rewards the reader.

-M.N. Venkatachaliah
Former Chief Justice of India

Very innovative approach. Easily comprehensible presentation of the subject. Very useful book for any one who is interested to know about the sociology of public finance.

-Shyamal Roy
Professor of Economics and Social Sciences
Indian Institute of Management, Bangalore

This book stands out for its contents that delve on aspects that are not captured in any other tax literature so far. A methodical approach and systematic study appears to have culminated into this book. The book is unique in its style and presentation. This book provides valuable insights for researchers, policy makers, enforcers, professionals and taxpayers.

-T N Manoharan
(Past President, Institute of Chartered Accountants of India and
Winner of the Business Leadership Award from NDTV-Profit)

The author has given a very objective presentation of the entire gamut of tax evasion and tax enforcement with a global perspective. Book is rich in both theoretical analysis and empirical back up. Innovative approach and methodology.

-TK Oommen
Professor Emeritus, Jawaharlal Nehru University, New Delhi
and recipient of Padma Bhushan
Past President International Sociological Association