Ali, MerimaFjeldstad, Odd-Helge2024-11-042024-11-042023-06Ali, 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.1744-1374 (print)1744-1382 (online)10.1017/S174413742200042Xhttp://hdl.handle.net/2263/98908The 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© UNU-WIDER, 2023. This is an Open Access article, distributed under the terms of the Creative Commons Attribution-NonCommercial-ShareAlike IGO licence.Pre-colonial centralizationTax complianceUgandaSDG-01: No povertyArticle