Paying for growth or goods
Tax morale among property owners in Lagos
Bibliographic Data
| ID | 13015693 |
|---|---|
| Authors | Nicole E Wilson (0000-0003-1930-156X, Massachusetts Institute of Technology, corresponding author), Leah R Rosenzweig (0000-0002-6043-6143, University of Chicago) |
| Year | 2023 |
| Volume | 11 |
| Issue | 3 |
| Pages | 277-287 |
| Publication date | 2023-08-22 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Experimental Political Science (JOURNAL) |
| Journal identifiers | ISSN: 2052-2630 • E-ISSN: 2052-2649 |
| Publisher | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.1017/xps.2023.27 |
| OpenAlex | W4386051722 |
| Language | EN |
| References cited | 18 |
What motivates property owners to pay taxes in places where state enforcement is weak? Using an online experiment among property owners in Lagos, Nigeria, we evaluate the effectiveness of different appeals at increasing respondents’ tax morale —willingness to pay taxes absent enforcement—and attitudes about government enforcement of tax collection. Respondents were randomly assigned to read either a vignette emphasizing the role of property tax revenues in contributing to economic growth and increased property values or one highlighting that tax revenues are used for public goods and services benefiting all residents. The growth and property values message made respondents significantly more favorable toward enforcement of tax collection, but there was no difference in willingness to pay between the two conditions
Ad valorem tax · Business · Economics · Enforcement · Goods and services · Government (linguistics · Market economy · Microeconomics · Political science · Property (philosophy · Property tax · Public economics · Public good · Revenue · Tax reform · Tax revenue · Vignette · Willingness to pay · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics · Law · Psychology · Taxation and Compliance Studies · Finance
| Highly cited | No |
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