Pre-colonial centralization and tax compliance norms in contemporary Uganda

Merima Ali and Odd Fjeldstad

No wp-2021-188, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: The 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.

Keywords: Tax compliance; Uganda (search for similar items in EconPapers)
Date: 2021
New Economics Papers: this item is included in nep-dev, nep-his and nep-iue
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Journal Article: Pre-colonial centralization and tax compliance norms in contemporary Uganda (2023)
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Persistent link: https://EconPapers.repec.org/RePEc:unu:wpaper:wp-2021-188

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