This study sheds light on some of the factors underlying tax compliance in local authorities in Tanzania with the help of original survey data. We use the experience of the poll tax (locally named "development levy") as our case. The survey data indicate that tax compliance seems to be positively related to ability to pay, the (perceived) probability of being prosecuted, and the number of tax evaders known personally to the respondent. Severe sanctions, including strict enforcement and harassment of taxpayers, and discontent with what people feel they get in return from the government may increase tax resistance, and, thus contribute to explain the widespread evasion observed.
Household Bargaining and Spending on Children: Experimental Evidence from Tanzania
Charlotte Ringdal and Ingrid Hoem Sjursen
Does an economics education produce technocratic paternalists? Experimental evidence from Tanzania
Ivar Kolstad, Arne Wiig and Odd-Helge Fjeldstad
Journal of Development Studies
Evaluation of Sida’s Model for Bilateral Research Cooperation
Inge Tvedten (Team Leader), Raphaëlle Bisiaux, Adam Pain, Arne Tostensen, Panith Chou, Catherine Ngugi, Rodrigo Paz and Fredrik Åström