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Pre-colonial centralization and tax compliance norms in contemporary Uganda

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  • Ali, Merima
  • Fjeldstad, Odd-Helge

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.

Suggested Citation

  • Ali, Merima & Fjeldstad, Odd-Helge, 2023. "Pre-colonial centralization and tax compliance norms in contemporary Uganda," Journal of Institutional Economics, Cambridge University Press, vol. 19(3), pages 379-400, June.
    • Handle: RePEc:cup:jinsec:v:19:y:2023:i:3:p:379-400_6
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    Cited by:

    1. Jasmin Vietz & Ingrid Hoem Sjursen, 2025. "Leveraging Religious Leaders to Increase Voluntary Tax Compliance: Experimental Evidence from Tanzania," ifo Working Paper Series 415, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

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