为何反腐败努力可能削弱社会契约:来自尼日利亚一项调查实验的教训

Why efforts to fight corruption can undermine the social contract: Lessons from a survey experiment in Nigeria

Governance · 2022
被引 21
ABS 4

中文导读

通过尼日利亚拉各斯的家庭调查实验,发现五种反腐败宣传信息中有四种削弱了公民的纳税意愿,可能因为宣传提高了对腐败风险的认知,进而担忧税款被浪费。

Abstract

Abstract Anticorruption awareness raising efforts are designed to encourage citizens to resist and report corruption but have been found to either not work or have unwanted effects—including increasing bribe payment. This article represents the first test of whether these efforts also undermine critical aspects of a society's social contract, namely, willingness to pay tax. Using a household level survey experiment in Lagos, Nigeria, we assess whether exposure to five messages about (anti)corruption influence citizens' belief that they have a duty to pay taxes, or “tax morale”. Though they were different in tone and content, four of the five messages undermined tax morale. We argue that this is likely because anti‐corruption messages raise awareness of corruption risks, and hence concerns that taxes will be wasted. In turn, this highlights a new potential unintended and unwanted consequence of policy interventions that focus on raising awareness of government failings.

反腐败社会契约税收道德调查实验公共经济学