Growth or Goods: Examining Tax Morale Among Property Owners in Lagos
dc.contributor.author | Wilson, Nicole | |
dc.contributor.author | Rosenzweig, Leah | |
dc.coverage.spatial | Nigeria | en |
dc.date.accessioned | 2022-11-09T10:20:22Z | |
dc.date.available | 2022-11-09T10:20:22Z | |
dc.date.issued | 2022-10-11 | |
dc.identifier.citation | Wilson, 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.2022.016 | en |
dc.identifier.isbn | 978-1-80470-048-8 | |
dc.identifier.uri | https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/17744 | |
dc.description.abstract | 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 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.iso | en | en |
dc.publisher | Institute of Development Studies | en |
dc.relation.ispartofseries | ICTD Working Paper;149 | |
dc.rights | 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 | en |
dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | en |
dc.subject | Governance | en |
dc.title | Growth or Goods: Examining Tax Morale Among Property Owners in Lagos | en |
dc.type | Series paper (IDS) | en |
dc.rights.holder | © Institute of Development Studies 2022 | en |
dc.identifier.team | Governance | en |
dc.identifier.doi | 10.19088/ICTD.2022.016 | |
dcterms.dateAccepted | 2022-11-11 | |
rioxxterms.version | VoR | en |
rioxxterms.versionofrecord | 10.19088/ICTD.2022.016 | en |
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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),
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and any modifications or adaptations are indicated. http://creativecommons.org/licenses/by/4.0/legalcode