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

共 50 条

[41] The Social Norms of Tax Compliance: Evidence from Australia, Singapore, and the United States
Donna D. Bobek
Robin W. Roberts
John T. Sweeney
Journal of Business Ethics, 2007, 74 : 49 - 64
[42] Temporality, social interaction, and power in an anthropology of gesture Cases from the pre-colonial Kongo Kingdom
Covington-Ward, Yolanda
GESTURE, 2019, 18 (2-3) : 261 - 280
[43] Preconditions of Voluntary Tax Compliance Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate
Hofmann, Eva
Hoelzl, Erik
Kirchler, Erich
ZEITSCHRIFT FUR PSYCHOLOGIE-JOURNAL OF PSYCHOLOGY, 2008, 216 (04): : 209 - 217
[44] Gross turnover assessment and tax compliance in Uganda's small businesses: a deep inquiry on the certainty of presumptive tax law
Gwokyalya, Waliya
Okumu, Ibrahim Mike
INTERNATIONAL JOURNAL OF LAW AND MANAGEMENT, 2023, 65 (05) : 405 - 424
[45] The effect of tax position and personal norms: An analysis of taxpayer compliance decisions using paper and software
Hunt, Nicholas C.
Iyer, Govind S.
ADVANCES IN ACCOUNTING, 2018, 41 : 1 - 6
[46] The Impact of European Settlement within French West Africa: Did Pre-colonial Prosperous Areas Fall Behind?
Huillery, Elise
JOURNAL OF AFRICAN ECONOMIES, 2011, 20 (02) : 263 - 311
[47] Pre-Populated Tax Returns: Individual Taxpayer Adoption and the Effect on Compliance
Schwebke, Jason M.
Brink, William D.
Hansen, Victoria J.
Kelliher, Charles F.
BEHAVIORAL RESEARCH IN ACCOUNTING, 2024, 36 (01) : 85 - 103
[48] Ritual complexity in a past community revealed by ancient DNA analysis of pre-colonial terracotta items from Northern Ghana
Robinson, Heather A.
Insoll, Timothy
Kankpeyeng, Benjamin W.
Brown, Keri A.
Brown, Terence A.
JOURNAL OF ARCHAEOLOGICAL SCIENCE, 2017, 79 : 10 - 18
[49] Bokoni: Old Structures, New Paradigms? Rethinking Pre-colonial Society from the Perspective of the Stone-Walled Sites in Mpumalanga
Delius, Peter
Maggs, Tim
Schoeman, Maria
JOURNAL OF SOUTHERN AFRICAN STUDIES, 2012, 38 (02) : 399 - 414
[50] Mortuary behaviour and cultural practices in pre-colonial West Central Africa: new data from the Iroungou burial cave, Gabon
Villotte, Sebastien
Kacki, Sacha
Mounier, Aurelien
Mora, Pascal
Espinasse, Loic
Dempano, Jules Zamke
Gerin, Christian
Meunier, Quentin
Oslisly, Richard
ANTIQUITY, 2021, 95 (382)

← 1 2 3 4 5 →