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Putting Up or Shutting Up: On the Individual-Level Relationship between Taxpaying and Political Interest in a Developmental Context

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  • Rasmus Broms

Abstract

Historical research, mainly focused on early-modern Europe, has suggested a positive link between taxation and democracy. This study approaches the connection in a present-day developmental context by looking at differences between taxpayers and non-taxpaying citizens in terms of political interest, a precondition for accountability demands. Using survey data from sub-Saharan Africa, a multilevel analysis shows that taxpaying increases political interest. The causal direction of this finding is confirmed through an instrumental variable analysis. The results support the existence of the mechanisms underlying the theory of taxation working as a generator of political engagement and democracy.

Suggested Citation

  • Rasmus Broms, 2015. "Putting Up or Shutting Up: On the Individual-Level Relationship between Taxpaying and Political Interest in a Developmental Context," Journal of Development Studies, Taylor & Francis Journals, vol. 51(1), pages 93-109, January.
    • Handle: RePEc:taf:jdevst:v:51:y:2015:i:1:p:93-109
    DOI: 10.1080/00220388.2014.957276
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    References listed on IDEAS

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    1. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2014. "Societal Institutions and Tax Effort in Developing Countries," Annals of Economics and Finance, Society for AEF, vol. 15(1), pages 301-351, May.
    2. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2014. "Societal Institutions and Tax Effort in Developing Countries," Annals of Economics and Finance, Society for AEF, vol. 15(1), pages 301-351, May.
    3. Prichard,Wilson, 2015. "Taxation, Responsiveness and Accountability in Sub-Saharan Africa," Cambridge Books, Cambridge University Press, number 9781107110861.
    4. Fjeldstad, Odd-Helge & Schulz-Herzenberg, Collette & Sjursen, Ingrid Hoem, 2012. "Peoples’ Views of Taxation in Africa: a Review of Research of Determinants of Tax Compliance," Working Papers 2306, Institute of Development Studies, International Centre for Tax and Development.
    5. Moore, Mick, 2007. "How Does Taxation Affect the Quality of Governance?," Working Papers 12795, Institute of Development Studies, International Centre for Tax and Development.
    6. Odd-Helge Fjeldstad & Collette Schulz-Herzenberg & Ingrid Hoem Sjursen, 2012. "Peoples' views of taxation in Africa: A review of research on determinants of tax compliance," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
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    Cited by:

    1. Oskar Nupia, 2024. "Income Taxes and Political Accountability," Public Finance Review, , vol. 52(2), pages 253-283, March.
    2. Steven Gordon & Jarè Struwig & Benjamin Roberts & Ngqapheli Mchunu & Samela Mtyingizane & Thobeka Radebe, 2019. "What Drives Citizen Participation in Political Gatherings in Modern South Africa? A Quantitative Analysis of Self-Reported Behaviour," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 141(2), pages 791-808, January.
    3. Broms, Rasmus, 2017. "Colonial Revenue Extraction and Modern Day Government Quality in the British Empire," World Development, Elsevier, vol. 90(C), pages 269-280.

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