Pre-colonial centralization and tax compliance norms in contemporary Uganda

dc.contributor.authorAli, Merima
dc.contributor.authorFjeldstad, Odd-Helge
dc.date.accessioned2022-01-27T10:17:18Z
dc.date.available2022-01-27T10:17:18Z
dc.date.issued2021-12
dc.descriptionEarlier versions were presented at a webinar organized by Chr. Michelsen Institute and the TaxCapDev network on 9 February 2021 and at the UNU-WIDER workshop ‘Fiscal states—the origins and development implications’ on 22 June 2021.en_ZA
dc.description.abstractThe 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.en_ZA
dc.description.departmentTaxationen_ZA
dc.description.librarianhj2022en_ZA
dc.description.sponsorshipThe Research Council of Norwayen_ZA
dc.description.urihttps://www.wider.unu.eduen_ZA
dc.identifier.citationMerima Ali and Odd-Helge Fjeldstad (2021). Pre-colonial centralization and tax compliance norms in contemporary Uganda. UNU-WIDER Working Paper 188: 2021.en_ZA
dc.identifier.isbn978-92-9267-128-0
dc.identifier.issn1798-7237
dc.identifier.other10.35188/UNU-WIDER/2021/128-0
dc.identifier.urihttp://hdl.handle.net/2263/83483
dc.language.isoenen_ZA
dc.publisherUnited Nations University World Institute for Development Economics Researchen_ZA
dc.rights© UNU-WIDER 2021en_ZA
dc.subjectTax complianceen_ZA
dc.subjectPre-colonial centralizationen_ZA
dc.subjectUgandaen_ZA
dc.titlePre-colonial centralization and tax compliance norms in contemporary Ugandaen_ZA
dc.typeWorking Paperen_ZA

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