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dc.contributor.authorWilson, Nicole
dc.contributor.authorRosenzweig, Leah
dc.coverage.spatialNigeriaen
dc.date.accessioned2022-11-09T10:20:22Z
dc.date.available2022-11-09T10:20:22Z
dc.date.issued2022-10-11
dc.identifier.citationWilson, N.E. and Rosenzweig, L.R. (2022) Growth or Goods: Examining Tax Morale Among Property Owners in Lagos, ICTD Working Paper 149, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2022.016en
dc.identifier.isbn978-1-80470-048-8
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/17744
dc.description.abstractWhat 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 extent to which different appeals increase respondents’ tax morale, their willingness to pay taxes if there is no enforcement, and attitudes about government enforcement of tax collection. Respondents were randomly assigned to read either a vignette emphasising the role of property tax revenue in contributing to economic growth and increased property values, or one highlighting that tax revenue is used for public goods and services benefiting all residents. The growth message made respondents significantly more favourable towards enforcement of tax collection, but there was no difference in willingness to pay between the two treatment conditions. We also look at heterogeneity across class identification and attitudes toward redistribution, and find that support for a more equal society reduces the advantage of the growth appeal.en
dc.language.isoenen
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesICTD Working Paper;149
dc.rightsThis is an Open Access paper distributed under the terms of the Creative Commons Attribution 4.0 International license (CC BY), which permits unrestricted use, distribution, and reproduction in any medium, provided the original authors and source are credited and any modifications or adaptations are indicated. http://creativecommons.org/licenses/by/4.0/legalcodeen
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/en
dc.subjectGovernanceen
dc.titleGrowth or Goods: Examining Tax Morale Among Property Owners in Lagosen
dc.typeSeries paper (IDS)en
dc.rights.holder© Institute of Development Studies 2022en
dc.identifier.teamGovernanceen
dc.identifier.doi10.19088/ICTD.2022.016
dcterms.dateAccepted2022-11-11
rioxxterms.versionVoRen
rioxxterms.versionofrecord10.19088/ICTD.2022.016en


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This is an Open Access paper distributed under the terms of the Creative Commons Attribution 4.0 International license (CC BY),
which permits unrestricted use, distribution, and reproduction in any medium, provided the original authors and source are credited
and any modifications or adaptations are indicated. http://creativecommons.org/licenses/by/4.0/legalcode
Except where otherwise noted, this item's license is described as This is an Open Access paper distributed under the terms of the Creative Commons Attribution 4.0 International license (CC BY), which permits unrestricted use, distribution, and reproduction in any medium, provided the original authors and source are credited and any modifications or adaptations are indicated. http://creativecommons.org/licenses/by/4.0/legalcode