Suchergebnisse

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.

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.