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dc.contributor.authorAli, Merima
dc.contributor.authorFjeldstad, Odd-Helge
dc.date.accessioned2021-12-21T17:24:10Z
dc.date.available2021-12-21T17:24:10Z
dc.date.issued2021-12-01
dc.identifieroai:www.cmi.no:8083
dc.identifier.citationHelsinki: UNU-WIDER (WIDER Working Paper no. 188) 33 p.
dc.identifier.isbn978-92-9267-128-0
dc.identifier.issn1798-7237
dc.identifier.urihttps://hdl.handle.net/11250/2835291
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.
dc.language.isoeng
dc.publisherUNU-WIDER
dc.relationWIDER Working Paper
dc.relation188
dc.relation.ispartofWIDER Working Paper
dc.relation.ispartofseriesWIDER Working Paper 188
dc.relation.urihttps://www.cmi.no/publications/8083-pre-colonial-centralization-and-tax-compliance-norms-in-contemporary-uganda
dc.subjectTax Compliance
dc.subjectNorms
dc.subjectInstitutions
dc.subjectPre-Colonial Centralization
dc.subjectUganda
dc.titlePre-colonial centralization and tax compliance norms in contemporary Uganda
dc.typeResearch report
dc.identifier.doi10.35188/UNU-WIDER/2021/128-0


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