The article analyzes struggles about distributive justice in Austria, one of the wealthiest countries globally, and proposes a reinforced focus on how metaphors of redistribution and reciprocity create fiscal imaginaries. It analyzes how politicians, lobbyists, and activists strategically mobilize these metaphors in corporate and wealth taxation debates. Campaigns against wealth taxation portray wealth taxation as negative reciprocity and a threat to an imagined middle class. Those arguing in favor of them create images of unjustly appropriated value that needs to be redistributed. The article analyzes those shifts between notions of redistribution and reciprocity and the fiscal imaginaries created through these debates. Notably, the article argues for the necessity to embed discursive analysis within an understanding of contemporary capitalisms. It contrasts the fiscal imaginaries with challenges of fiscal relations, most importantly the distributed character of capital accumulation and the dilemma of the tax state, as governments orchestrate accumulation to capture parts of its value generated via taxation.

中文翻译：

---

分布式财政关系及其想象：奥地利关于分配正义的斗争中再分配和互惠的隐喻

这篇文章分析了奥地利（全球最富有的国家之一）关于分配正义的斗争，并建议更加关注再分配和互惠的隐喻如何创造财政想象。它分析了政治家、游说者和活动家如何在公司和财富税辩论中战略性地动用这些隐喻。反对财富税的运动将财富税描述为负互惠和对想象中的中产阶级的威胁。那些支持他们的人创造了需要重新分配的不公正盗用价值的形象。这篇文章分析了再分配和互惠概念之间的那些转变，以及通过这些辩论产生的财政想象。值得注意的是，本文主张有必要将话语分析嵌入对当代资本主义的理解中。