Why People Pay Taxes: The Case of the Development Levy in Tanzania

By O. Fjeldstad, J. Semboja. 2001

270 citations recorded by the source corpus.

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A critical review of Fischer tax compliance model: A research synthesis (2009, background): ““Employees paying their head-tax through a tax withholding system have fewer opportunities to evade than the self-employed” (Fjeldstad and Semboja, 2001).”
Taxation and tax reforms in developing countries: Illustrations from sub-Saharan Africa (2003, background): “In particular, they are biased against poor men because of the frequent use of poll taxes which often exempts women (Livingstone & Charlton, 1998; Fjeldstad & Semboja, 2001).”
Why Pay Taxes? A Review of Tax Compliance Decisions (2007, result): “Fjeldstad and Semboja (2001) report comparable results from a survey study they conducted in Tanzania.”
From the Lab to the Field: A Review of Tax Experiments (2016, unknown): “Other studies have focussed on the relation between taxpaying and public accountability using experimental or quasi-experimental methods, such as Paler (2013), Martin (2014) and Gadenne (2013). However they have been more concerned with testing the hypothesis that reliance on taxes has beneficial e↵”