Pre-colonial centralization and tax compliance norms in contemporary Uganda
利用断点回归设计，研究前殖民时期中央集权程度对当代乌干达公民税收遵从规范的影响，发现中央集权通过增强社会凝聚力而非制度信任来强化税收规范。
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.