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Pre-colonial centralization and tax compliance norms in contemporary Uganda

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  • Merima Ali
  • Odd-Helge Fjeldstad

Abstract

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 historically centralized homelands are found to exhibit a higher willingness to pay tax compared to respondents from non-centralized areas.

Suggested Citation

  • Merima Ali & Odd-Helge Fjeldstad, 2021. "Pre-colonial centralization and tax compliance norms in contemporary Uganda," WIDER Working Paper Series wp-2021-188, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2021-188
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    References listed on IDEAS

    as
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    Keywords

    Tax compliance; Uganda;

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