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Publications (6)
Parts of Uganda that had centralised political systems before colonial rule are more likely to have higher rates of voluntary tax compliance. Merima Ali and Odd-Helge Fjeldstad look at why that might be the case.Voluntary tax compliance is an important source for domestic revenue in Africa as the...
There has been a revival of interest in the state’s role in economic development. Recent research argues that the most successful economies are those where effective states provide crucial public goods and services. The historical emergence of effective tax systems and the related processes by which...
Journal Article
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
Part of Journal Special Issue
Fiscal state capacity
Across sub-Saharan African (SSA) countries there are striking differences in citizen willingness to pay taxes. For example, in Mali, Senegal, and Ghana, around half of those surveyed ‘strongly agreed’ that the government has the right to make people pay taxes, but in Cote d'Ivoire this figure is...
Modern states are complex organizations which perform a broad range of functions. They have an important role in economic and human development. The consensus from recent research suggests that effective states provide crucial public goods and services, such as universal education, public health...
Working Paper
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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...
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