Pre-colonial centralization and tax compliance norms in contemporary Uganda

Ali, Merima; Fjeldstad, Odd-Helge

dc.contributor.author	Ali, Merima
dc.contributor.author	Fjeldstad, Odd-Helge
dc.date.accessioned	2024-11-04T10:53:45Z
dc.date.available	2024-11-04T10:53:45Z
dc.date.issued	2023-06
dc.description.abstract	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.	en_US
dc.description.department	Economics	en_US
dc.description.librarian	am2024	en_US
dc.description.sdg	SDG-01:No poverty	en_US
dc.description.uri	https://www.cambridge.org/core/journals/journal-of-institutional-economics	en_US
dc.identifier.citation	Ali, M. & Fjeldstad, O.-H. 2023, Pre-colonial centralization and tax compliance norms in contemporary Uganda', Journal of Institutional Economics, vol. 19, pp. 379-400. https://DOI.org/10.1017/S174413742200042X.	en_US
dc.identifier.issn	1744-1374 (print)
dc.identifier.issn	1744-1382 (online)
dc.identifier.other	10.1017/S174413742200042X
dc.identifier.uri	http://hdl.handle.net/2263/98908
dc.language.iso	en	en_US
dc.publisher	Cambridge University Press	en_US
dc.rights	© UNU-WIDER, 2023. This is an Open Access article, distributed under the terms of the Creative Commons Attribution-NonCommercial-ShareAlike IGO licence.	en_US
dc.subject	Pre-colonial centralization	en_US
dc.subject	Tax compliance	en_US
dc.subject	Uganda	en_US
dc.subject	SDG-01: No poverty	en_US
dc.title	Pre-colonial centralization and tax compliance norms in contemporary Uganda	en_US
dc.type	Article	en_US