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.
AbstractGovernments often have contentious relationships with residents of urban informal settlements. Motivated by the desire for rents and dreams of becoming the next luxury destination, city governments worldwide have forcefully evicted and demolished informal communities in this pursuit. In such instances it would seem that the state has broken the social contract with its most vulnerable citizens. How do citizens respond? We might expect them to reciprocate in kind, by withholding taxes owed to the government. Using a survey of citizens living in informal settlements across Lagos State in Nigeria, we explore what predicts citizens' willingness to comply with government taxation. In this unlikely context for voluntary compliance, we observe that a third of respondents pay taxes and a majority are willing to pay absent enforcement. We find minimal support for standard theories of tax payment — trust in or reciprocity toward the government, or identification with the nation. Instead, we find that willingness to pay taxes is correlated with group membership, believing that community members respect taxpayers, and donating to the community. Our data suggest that local institutions and social relations are associated with citizens' willingness to comply with tax policy.
We ask what it would mean to take seriously the possibility of multiple water ontologies, and what the implications of this would be for water governance in theory and practice. We contribute to a growing body of literature that is reformulating understanding of human– water relations and refocusing on the fundamental question of what water 'is'. Interrogating the political–ontological 'problem space' of water governance, we explore a series of ontological disjunctures that persist. Rather than seeking to characterize any individual ontology, we focus on the limitations of silencing diverse ontologies, and on the potential of embracing ontological plurality in water governance. Exploring these ideas in relation to examples from the Canadian province of British Columbia, we develop the notion of ontological conjunctures, which is based on networked dialogue among multiple water ontologies and which points to forms of water governance that begin to embrace such a dialogue. We highlight water as siwlkw and the processual concept of En'owkin as examples of this approach, emphasizing the significance of cross-pollinating scholarship across debates on water and multiple ontologies. ; Science, Faculty of ; Resources, Environment and Sustainability (IRES), Institute for ; Reviewed ; Faculty ; Postdoctoral ; Graduate
Scholars across disciplines frequently employ data on housing developments subsidized by the National Low Income Housing Tax Credit (LIHTC). We find that the geographic coordinates for these developments, generated by the U.S. Department of Housing and Urban Development (HUD), are frequently inaccurate. Using both the population of data from California and a national sample, we find that HUD-provided geocodes are inaccurate nearly half the time while Google-generated geocodes are almost always more accurate. However, while Google's geolocation is more likely to be accurate, when it is inaccurate, it deviates from the true location by a much greater distance than HUD. We therefore recommend that scholars use Google-generated geocodes for most research applications where the localized environment matters; however, in studies where observations are aggregated to a larger area, researchers may prefer to use HUD geocodes, which are more frequently inaccurate but typically by smaller distances.
This republished Special Issue highlights recent and emergent concepts and approaches to water governance that re-centers the political in relation to water-related decision making, use, and management. To do so at once is to focus on diverse ontologies, meanings and values of water, and related contestations regarding its use, or its importance for livelihoods, identity, or place-making. Building on insights from science and technology studies, feminist, and postcolonial approaches, we engage broadly with the ways that water-related decision making is often depoliticized and evacuated of political content or meaning—and to what effect. Key themes that emerged from the contributions include the politics of water infrastructure and insecurity; participatory politics and multi-scalar governance dynamics; politics related to emergent technologies of water (bottled or packaged water, and water desalination); and Indigenous water governance.
There is growing acknowledgement that the material dimensions of water security alone are inadequate; we also need to engage with a broader set of hydrosocial relationships. Indeed, more holistic approaches are needed to explain Indigenous peoples' relationships to water including the use of traditional water sources such as mountain creeks and springs. In this paper, we seek to reimagine water security through a case study of Tr'ondëk Hwëch'in's relationships to both treated and traditional water sources throughout the First Nation's traditional territory in Yukon, Canada. Through community-based research including interviews with Elders and other community members, we examine the importance of traditional water sources for meeting important health requirements including physical, spiritual and cultural wellbeing. This intervention contributes to ongoing debates about what it means to secure safe and affordable water in three key ways: First, we argue that Indigenous water relations invite a shift towards more a holistic understanding of water security; second, we contend that settler colonial politics should be understood as a root cause of water insecurity; finally, we explore how Two-Eyed Seeing can be applied as an alternative to the 'integration' of Western scientific and Indigenous approaches to drinking water. ; Arts, Faculty of ; Law, Peter A. Allard School of ; Science, Faculty of ; Non UBC ; Gender, Race, Sexuality and Social Justice, Institute for ; Resources, Environment and Sustainability (IRES), Institute for ; Reviewed ; Faculty