This article analyzes business owners' complaints about fiscal relations in a specific conjuncture. After decades of radicalizing productivism in Germany, the entrepreneurs' narratives are infused with ideas of an endangered fiscal community. Threats are perceived as coming from the undeserving poor and wealthy people who presumably both trick the system. The pivot of fairness and justice centers on imaginaries of productivist deservingness. The business owners' reactions to those they portray as unproductive or undeserving range from cynical resignation to fantasies of coercion. Critical to understanding why the complaints play out in specific ways is, as we argue, the entanglement of imaginaries of reciprocity in processes of redistribution that accompanied neoliberal welfare retrenchment. We analyze two forms of entangled understandings: solidary redistribution as owing others and fair reciprocity as willingness to perform. Productivist deservingness becomes the central element of bargaining about the legitimacy of tax avoidance, the necessity to enforce the productivity of the poor, and the police as the last barrier against class warfare.

中文翻译：

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生产主义的财政应得性：德国企业主对互惠和再分配的错综复杂的理解

本文分析了特定情况下企业主对财政关系的抱怨。在德国几十年激进的生产主义之后，企业家的叙述中充满了濒临灭绝的财政共同体的想法。威胁被认为来自不值得的穷人和富人，他们可能都在欺骗系统。公平和正义的支点集中在生产主义应得的想象上。企业主对那些被他们描述为效率低下或不值得的人的反应范围从愤世嫉俗的辞职到幻想胁迫。正如我们所说，理解为什么抱怨以特定方式发挥作用的关键是，在伴随新自由主义福利紧缩的再分配过程中，互惠的想象纠缠在一起。我们分析了两种形式的纠缠理解：作为对他人的亏欠的团结再分配和作为愿意执行的公平互惠。生产力主义的应得性成为讨论避税合法性、提高穷人生产力的必要性以及警察作为防止阶级斗争的最后一道屏障的核心要素。