From ‘beasts of burden’ to ‘backbone of society’: The fiscal forging of a new Bolivian middle class

The recently re-branded and highly digitalised Bolivian Tax Office, Servicio de Impuestos Nacionales (SIN), works to consolidate various socio-economic groups, such as the Aymara bourgeoisie (wealthy traders who identify all or part indigenous), into a new middle class. SIN’s motivations do so are bound up in broader international financial logics where development of an archetypal European class – so-called backbone society is considered key healthy tax profile. efforts forge involves deliberate projection SIN accountable, effective, ‘modern’ organisation, with aim promoting fiscal culture that embodies these same characteristics; targeted education populace about taxpaying ethical act line highland indigenous values; and, policy-making encourages income over VAT (value-added tax). However, classes experience temporality individualising effects system incompatible money flows values their own economic lives. Specific areas contention include rhythms incomes ethics risk- profit-sharing. In exploring this incompatibility, I argue systems production imaginations middle-classness, both they succeed fail.