Paying for growth or goods: Tax morale among property owners in Lagos

IF 3.2 Q1 POLITICAL SCIENCE

Journal of Experimental Political Science Pub Date : 2023-08-22 DOI:10.1017/xps.2023.27

Nicole E. Wilson, Leah R. Rosenzweig

引用次数: 0

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 effectiveness of different appeals at increasing respondents’ tax morale—willingness to pay taxes absent enforcement—and attitudes about government enforcement of tax collection. Respondents were randomly assigned to read either a vignette emphasizing the role of property tax revenues in contributing to economic growth and increased property values or one highlighting that tax revenues are used for public goods and services benefiting all residents. The growth and property values message made respondents significantly more favorable toward enforcement of tax collection, but there was no difference in willingness to pay between the two conditions.

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为增长或商品买单：拉各斯房产所有者的税收士气

是什么促使业主在国家执法薄弱的地方纳税?通过在尼日利亚拉各斯的业主中进行的在线实验，我们评估了不同呼吁在提高受访者的税收士气(在没有执法的情况下纳税的意愿)和对政府执法征税的态度方面的有效性。受访者被随机分配阅读一篇短文，强调财产税收入在促进经济增长和增加财产价值方面的作用，另一篇短文强调税收收入用于造福所有居民的公共产品和服务。经济增长和房地产价值的信息使受访者明显更倾向于税收征收的执行，但两种情况下的支付意愿没有差异。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Experimental Political Science Social Sciences-Sociology and Political Science

CiteScore

5.10

自引率

8.30%

发文量

期刊介绍： The Journal of Experimental Political Science (JEPS) features cutting-edge research that utilizes experimental methods or experimental reasoning based on naturally occurring data. We define experimental methods broadly: research featuring random (or quasi-random) assignment of subjects to different treatments in an effort to isolate causal relationships in the sphere of politics. JEPS embraces all of the different types of experiments carried out as part of political science research, including survey experiments, laboratory experiments, field experiments, lab experiments in the field, natural and neurological experiments. We invite authors to submit concise articles (around 4000 words or fewer) that immediately address the subject of the research. We do not require lengthy explanations regarding and justifications of the experimental method. Nor do we expect extensive literature reviews of pros and cons of the methodological approaches involved in the experiment unless the goal of the article is to explore these methodological issues. We expect readers to be familiar with experimental methods and therefore to not need pages of literature reviews to be convinced that experimental methods are a legitimate methodological approach. We will consider longer articles in rare, but appropriate cases, as in the following examples: when a new experimental method or approach is being introduced and discussed or when novel theoretical results are being evaluated through experimentation. Finally, we strongly encourage authors to submit manuscripts that showcase informative null findings or inconsistent results from well-designed, executed, and analyzed experiments.