Citizens’ preferences for taxation of internationally mobile corporations : evidence from Tanzania

dc.contributor.authorKolstad, Ivar
dc.contributor.authorWiig, Arne
dc.contributor.authorFjeldstad, Odd-Helge
dc.date.accessioned2022-01-24T05:30:19Z
dc.date.issued2021-05
dc.description.abstractThe legitimacy of the tax system is likely to be compromised in the absence of public support. This article presents evidence from a discrete choice experiment designed to elicit the tax preferences of ordinary citizens on how corporations should be taxed. We find that respondents prefer higher taxes on more internationally mobile companies, which is inconsistent with the prescriptions of optimal tax theory. Moreover, it is at odds with the tax policy in many countries, which may reduce political support for taxation among citizens. The experiment was conducted in Tanzania, making this result all the more striking as developing countries are particularly sensitive to location decisions of corporations. We also find that citizens favor higher taxes on foreign-owned companies compared to domestic ones and lower taxes on companies that have more local employees.en_ZA
dc.description.departmentTaxationen_ZA
dc.description.embargo2023-01-15
dc.description.librarianhj2022en_ZA
dc.description.sponsorshipThe Research Council of Norwayen_ZA
dc.description.urihttp://wileyonlinelibrary.com/journal/rodeen_ZA
dc.identifier.citationKolstad I, Wiig A, Fjeldstad O-H. Citizens’ preferences for taxation of internationally mobile corporations: Evidence from Tanzania. Review of Development Economics 2021;25: 548–562. https://doi.org/.10.1111/rode.12745.en_ZA
dc.identifier.issn1363-6669 (print)
dc.identifier.issn1467-9361 (online)
dc.identifier.other10.1111/rode.12745
dc.identifier.urihttp://hdl.handle.net/2263/83427
dc.language.isoenen_ZA
dc.publisherWileyen_ZA
dc.rights© 2021 John Wiley and Sons Ltd. This is the pre-peer reviewed version of the following article : 'Citizens’ preferences for taxation of internationally mobile corporations : evidence from Tanzania', Review of Development Economics, vol. 25, no. 2, pp. 548-562, 2021, doi : 10.1111/rode.12745. The definite version is available at http://wileyonlinelibrary.com/journal/rode.en_ZA
dc.subjectCorporate taxationen_ZA
dc.subjectTanzaniaen_ZA
dc.subjectTax legitimacyen_ZA
dc.subjectTax policyen_ZA
dc.subjectTax preferencesen_ZA
dc.titleCitizens’ preferences for taxation of internationally mobile corporations : evidence from Tanzaniaen_ZA
dc.typePostprint Articleen_ZA

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