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No taxation without property rights: Formalization of property rights on land and tax revenues from individuals in sub-Saharan Africa

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  • Marina Nistotskaya
  • Michelle D'Arcy
Abstract
The arguments that property rights and taxation positively affect development are well established in separate literatures, but the link between property rights and taxation is under-studied. To address this gap, we theorize that formalization of individual property rights facilitates economic exchange at scale, providing a viable opportunity for individuals to improve their economic standing, in exchange for which property owners assent to pay taxes. We illustrate the argument by comparing the historical evolution of tax states in early modern Europe and colonial Africa.

Suggested Citation

  • Marina Nistotskaya & Michelle D'Arcy, 2021. "No taxation without property rights: Formalization of property rights on land and tax revenues from individuals in sub-Saharan Africa," WIDER Working Paper Series wp-2021-175, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2021-175
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    References listed on IDEAS

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    Keywords

    Property rights; Taxation; Sub-Saharan Africa; Afrobarometer;
    All these keywords.

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