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

Author

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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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    2. repec:idq:ictduk:12795 is not listed on IDEAS
    3. 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.
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    5. 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:

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    2. Andriani, Luca & Ashyrov, Gaygysyz, 2025. "Life satisfaction and tax preferences in transition economies," Economic Systems, Elsevier, vol. 49(3).
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