Voluntary compliance beyond the letter of the law : reciprocity and fair play; What is wrong with endowment taxation : self-usership as a prerequisite for legitimate taxation; Is taxation on a par with forced labour?; Conflict of trust : EU Member States' fiscal sovereignty and the ideal of the...

Taxation can contribute to state-building through a tax bargain in which taxpayers are willing to increase compliance in return for improved government accountability. There is limited evidence for this in sub-Saharan Africa (SSA) where it is argued that the fiscal state is weak, with low tax...

Taxation can contribute to state-building through a tax bargain in which taxpayers are willing to increase compliance in return for improved government accountability. There is limited evidence for this in sub-Saharan Africa where it is argued that the fiscal state is weak, with low tax revenues...

This paper is based on a simple proposition, which we believe but cannot prove: If taxpayers support the way their tax dollars are spent, they are more likely to comply voluntarily and less likely to change their behavior to avoid tax. To show that our claim is plausible, we offer direct...