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.
Taxation in fragile states: The missing piece of the state-building puzzle?
Gael Raballand and Julia Dhimitri
Lobbyism or bribery
Elgar Concise Encyclopedia of Corruption Law
Høyere skatter for de rike er en dårlig valgkampsak i Afrika