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

页码：379 / 400

页数：22

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