No taxation without state-assigned property rights: formalization of individual property rights on land and taxation in sub-Saharan Africa
研究认为国家赋予的产权（而非传统权威）能提高个人对税收的接受度，利用非洲数据验证了国家主导的土地产权正式化与税收收入的正相关关系。
Abstract The arguments that property rights and taxation positively affect development are well established in separate literatures, but the link between property rights and taxation is under-studied. To address this gap, we theorize, in the fiscal contract tradition, that property rights assigned and upheld by the state, as opposed to other political authorities, increase individual assent to taxation. We apply this argument to property rights on land in sub-Saharan-Africa, where the majority of land is governed by traditional authorities. Empirically we examine (1) the link between the state-assinged property rights on land and assent to taxation using individual-level data from Afrobarometer, and (2) the effect of state-led formalization, measured through novel data on state-produced cadastral records, and revenue from taxes on individuals in a panel of 37 sub-Saharan African countries across 35 years. We find support for our argument that there is no taxation without state-assigned property rights.