Pre-colonial centralization and tax compliance norms in contemporary Uganda
Journal article, Peer reviewed
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Date
2023-06-01Metadata
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Original version
in Journal of Institutional Economics vol. 19 no. 3 pp. 379-400 10.1017/S174413742200042X10.1017/S174413742200042X
10.1017/S174413742200042X
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.
Series
Journal of Institutional Economics vol. 19 no. 3Journal of Institutional Economics vol. 19 no. 3
Journal of Institutional Economics vol. 19 no. 3