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Cristin-resultat-ID:
1971897
Sist endret:
24. desember 2021, 10:06
Resultat
Vitenskapelig artikkel
2021
Pre-colonial centralization and tax compliance norms in contemporary Uganda
Merima Abdella Ali
og
Odd-Helge Fjeldstad
Tidsskrift
Tidsskrift
UNU-WIDER working paper series
ISSN 1798-7237
Om resultatet
Om resultatet
Vitenskapelig artikkel
Publiseringsår: 2021
Publisert online: 2021
Trykket: 2021
Hefte: 188
Lenker
Lenker
original online (doi)
https://doi.org/10.35188/UNU-WIDER/2021/128-0
Beskrivelse
Beskrivelse
Engelsk
Tittel
Pre-colonial centralization and tax compliance norms in contemporary Uganda
Sammendrag
The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. By combining geo-referenced anthropological data on pre-colonial ethnic homelands with survey data from several rounds of the Afrobarometer Survey, respondents from the historically centralized homelands are found to exhibit a higher willingness to pay tax compared to respondents from non-centralized areas. The result holds for the whole sample and in the regression discontinuity analysis on individuals who reside close to the borders of neighbouring ethnic homelands with different levels of pre-colonial centralization. The stronger norm for tax compliance in pre-colonial centralized homelands is explained by the legacy of location-specific factors related to the level of capacity that historically centralized states had in upholding authority and not through the legacy of better-quality local institutions.
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Bidragsytere
Bidragsytere
Merima Abdella Ali
Forfatter
ved Økonomgruppen ved Chr. Michelsen Institute
Odd-Helge Fjeldstad
Forfatter
ved Økonomgruppen ved Chr. Michelsen Institute
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