The Participation Dividend of Taxation: How Citizens in Congo Engage More with the State When it Tries to Tax Them*
The Participation Dividend of Taxation: How Citizens in Congo Engage More with the State When it Tries to Tax Them*
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税收的参与红利：刚果公民如何在政府试图向他们征税时更多地参与其中*
DOI：
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发表时间：
2020
影响因子：
13.7
通讯作者：
Jonathan L. Weigel
中科院分区：
文献类型：
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作者：
Jonathan L. Weigel
这篇文章提供了一个脆弱国家的证据，表明当政府试图向公民征税时，公民要求在政府中有更多的发言权。我研究了一个现场实验，随机征收财产税在356个社区的一个大刚果城市。这场税收运动是大多数公民第一次被国家登记或被要求缴纳正式税款。它将财产税合规率从控制的0.1%提高到治疗的11.6%。它还增加了约5个百分点（31%）的政治参与：纳税社区的公民更有可能参加政府主办的市政厅会议或提交对其表现的评估。参与这些方式，平均公民产生的成本等于他们的日常家庭收入，治疗的公民比对照组多花了43%。接受治疗的公民也积极更新有关省政府，感知更多的收入，更少的泄漏，更大的责任，提供公共产品。研究结果表明，扩大税基有一个“参与红利”，在历史上出现的包容性治理在现代早期欧洲的一个关键的想法和一个共同的理由捐助者支持税收计划在薄弱的国家。
This article provides evidence from a fragile state that citizens demand more of a voice in the government when it tries to tax them. I examine a field experiment randomizing property tax collection across 356 neighborhoods of a large Congolese city. The tax campaign was the first time most citizens had been registered by the state or asked to pay formal taxes. It raised property tax compliance from 0.1% in control to 11.6% in treatment. It also increased political participation by about 5 percentage points (31%): citizens in taxed neighborhoods were more likely to attend town hall meetings hosted by the government or submit evaluations of its performance. To participate in these ways, the average citizen incurred costs equal to their daily household income, and treated citizens spent 43% more than control. Treated citizens also positively updated about the provincial government, perceiving more revenue, less leakage, and a greater responsibility to provide public goods. The results suggest that broadening the tax base has a “participation dividend,” a key idea in historical accounts of the emergence of inclusive governance in early modern Europe and a common justification for donor support of tax programs in weak states.
影响因子：
8.2
作者：
Michael Best;Anne Brockmeyer;H. Kleven;Johannes Spinnewijn;Mazhar Waseem
通讯作者：
Michael Best;Anne Brockmeyer;H. Kleven;Johannes Spinnewijn;Mazhar Waseem