Pre-colonial centralization and tax compliance norms in contemporary Uganda

被引：2
|
作者：
Ali, Merima [1 ,2 ]
Fjeldstad, Odd-Helge [1 ,3 ]
机构：
[1] Chr Michelsen Inst, Bergen, Norway
[2] Syracuse Univ, Econ Dept, Syracuse, NY 13244 USA
[3] Univ Pretoria, African Tax Inst, Dept Econ, Pretoria, South Africa
来源：
JOURNAL OF INSTITUTIONAL ECONOMICS | 2023年 / 19卷 / 03期
关键词：
Pre-colonial centralization; tax compliance; Uganda; INSTITUTIONS; CAPACITY; TAXATION; STATE; GOVERNMENT; ORIGINS; DISEASE; AFRICA; GROWTH; TRUST;
D O I：
10.1017/S174413742200042X
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. Using a regression discontinuity analysis on neighboring ethnic homelands with different levels of pre-colonial centralization, we find that pre-colonial centralization is correlated with stronger norm for tax compliance. The result is explained by the legacy of location-specific capacity of centralized states in upholding authority and a strong social cohesion exhibited through higher interpersonal trust but not through trust in public institutions.
引用
收藏
页码：379 / 400
页数：22
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