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