{"id":"https://openalex.org/W179695953","doi":null,"title":"Taxes, Institutions and Local Governance: Evidence from a Natural Experiment in Colonial Nigeria","display_name":"Taxes, Institutions and Local Governance: Evidence from a Natural Experiment in Colonial Nigeria","publication_year":2009,"publication_date":"2009-01-01","ids":{"openalex":"https://openalex.org/W179695953","mag":"179695953"},"language":"en","primary_location":{"id":"mag:179695953","doi":null,"is_oa":false,"landing_page_url":"https://www.researchgate.net/profile/Daniel_Berger11/publication/255606155_Taxes_Institutions_and_Local_Governance_Evidence_from_a_Natural_Experiment_in_Colonial_Nigeria/links/55350e4c0cf283a8f60c8eb8.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5091639043","display_name":"Daniel Berger","orcid":"https://orcid.org/0000-0001-6214-2264","observed_orcids":["https://orcid.org/0000-0001-6214-2264"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Daniel Berger","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-6214-2264","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5091639043"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.1816,"has_fulltext":false,"cited_by_count":33,"citation_normalized_percentile":{"value":0.93934837,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12312","display_name":"Culture, Economy, and Development Studies","score":0.63919997215271,"subfield":{"id":"https://openalex.org/subfields/3303","display_name":"Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12312","display_name":"Culture, Economy, and Development Studies","score":0.63919997215271,"subfield":{"id":"https://openalex.org/subfields/3303","display_name":"Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.30149999260902405,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.010599999688565731,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/colonial-legacy","display_name":"colonial legacy","score":0.9309999942779541},{"id":"https://openalex.org/keywords/local-institutions","display_name":"local institutions","score":0.5799999833106995},{"id":"https://openalex.org/keywords/local-taxation","display_name":"local taxation","score":0.5640000104904175},{"id":"https://openalex.org/keywords/local-government-quality","display_name":"local government quality","score":0.5680000185966492},{"id":"https://openalex.org/keywords/public-goods-provision","display_name":"public goods provision","score":0.7870000004768372},{"id":"https://openalex.org/keywords/vaccination","display_name":"vaccination","score":0.6389999985694885},{"id":"https://openalex.org/keywords/corruption","display_name":"corruption","score":0.7360000014305115},{"id":"https://openalex.org/keywords/public-approval","display_name":"public approval","score":0.4429999887943268},{"id":"https://openalex.org/keywords/institutional-persistence","display_name":"institutional persistence","score":0.6050000190734863},{"id":"https://openalex.org/keywords/within-country-variation","display_name":"within-country variation","score":0.5170000195503235},{"id":"https://openalex.org/keywords/british-colonial-rule","display_name":"British colonial rule","score":0.5199999809265137},{"id":"https://openalex.org/keywords/nigeria","display_name":"Nigeria","score":0.4909999966621399},{"id":"https://openalex.org/keywords/natural-experiment","display_name":"natural experiment","score":0.6389999985694885},{"id":"https://openalex.org/keywords/local-government-organization","display_name":"local government organization","score":0.4790000021457672},{"id":"https://openalex.org/keywords/bureaucratic-capacity","display_name":"bureaucratic capacity","score":0.5809999704360962},{"id":"https://openalex.org/keywords/post-independence-governance","display_name":"post-independence governance","score":0.6000000238418579},{"id":"https://openalex.org/keywords/local-government-responsiveness","display_name":"local government responsiveness","score":0.42100000381469727},{"id":"https://openalex.org/keywords/local-government-legitimacy","display_name":"local government legitimacy","score":0.5210000276565552},{"id":"https://openalex.org/keywords/local-government-efficiency","display_name":"local government efficiency","score":0.39899998903274536}],"concepts":[{"id":"https://openalex.org/C531593650","wikidata":"https://www.wikidata.org/wiki/Q7167","display_name":"Colonialism","level":2,"score":0.7851071953773499},{"id":"https://openalex.org/C610760","wikidata":"https://www.wikidata.org/wiki/Q1340706","display_name":"Endogeneity","level":2,"score":0.6818469762802124},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.6316730976104736},{"id":"https://openalex.org/C51575053","wikidata":"https://www.wikidata.org/wiki/Q72468","display_name":"Bureaucracy","level":3,"score":0.6155386567115784},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5712775588035583},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.5249547958374023},{"id":"https://openalex.org/C162222271","wikidata":"https://www.wikidata.org/wiki/Q92779871","display_name":"Public good","level":2,"score":0.5139560103416443},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.474255234003067},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.455231249332428},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4361916184425354},{"id":"https://openalex.org/C2777234743","wikidata":"https://www.wikidata.org/wiki/Q7257739","display_name":"Public expenditure","level":3,"score":0.4136078357696533},{"id":"https://openalex.org/C138921699","wikidata":"https://www.wikidata.org/wiki/Q47555","display_name":"Political economy","level":1,"score":0.3495748043060303},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.31406742334365845},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1380508542060852},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.12704461812973022},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.12147489190101624},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.10392066836357117},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:179695953","doi":null,"is_oa":false,"landing_page_url":"https://www.researchgate.net/profile/Daniel_Berger11/publication/255606155_Taxes_Institutions_and_Local_Governance_Evidence_from_a_Natural_Experiment_in_Colonial_Nigeria/links/55350e4c0cf283a8f60c8eb8.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.9200000166893005,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":33,"referenced_works":["https://openalex.org/W1490889727","https://openalex.org/W1499623008","https://openalex.org/W1511665033","https://openalex.org/W1526795086","https://openalex.org/W1535643370","https://openalex.org/W1553965041","https://openalex.org/W1567516714","https://openalex.org/W1606741160","https://openalex.org/W1968679466","https://openalex.org/W2010235856","https://openalex.org/W2030247143","https://openalex.org/W2040290552","https://openalex.org/W2061345514","https://openalex.org/W2068530468","https://openalex.org/W2081506432","https://openalex.org/W2090876567","https://openalex.org/W2100874192","https://openalex.org/W2101298603","https://openalex.org/W2102435239","https://openalex.org/W2107530503","https://openalex.org/W2111988782","https://openalex.org/W2141300982","https://openalex.org/W2159254425","https://openalex.org/W2226509918","https://openalex.org/W2321361684","https://openalex.org/W2335084277","https://openalex.org/W2797951276","https://openalex.org/W2889825481","https://openalex.org/W2890314743","https://openalex.org/W3121147769","https://openalex.org/W3121790186","https://openalex.org/W3122705141","https://openalex.org/W3124131699"],"related_works":["https://openalex.org/W2914360773","https://openalex.org/W2072972105","https://openalex.org/W1526795086","https://openalex.org/W2244848621","https://openalex.org/W7217792058","https://openalex.org/W2015013153","https://openalex.org/W2257724483","https://openalex.org/W7105766181","https://openalex.org/W6917689910","https://openalex.org/W2330148768"],"abstract_inverted_index":{"Can":[0,14,190],"local":[1,18,65,100,187,192,209,229,232,314,332,341,380,422,431,474,484,514,557,572,587],"colonial":[2,31,87,116,214,257,286],"institutions":[3,19,66,81,89,188,193,230,287,315,381,397],"continue":[4],"to":[5,67,99,103,153,204,281,416,486,490,501,510,526,547,562,574],"affect":[6],"people\u2019s":[7,324],"lives":[8,325],"nearly":[9],"50":[10],"years":[11],"after":[12],"decolonization?":[13],"meaningful":[15],"differences":[16,284,418],"in":[17,79,112,138,174,236,285,292,382,414,419,455,518,537],"persist":[20,194],"within":[21,90,195,279,309,440],"a":[22,196,216,276,336,441,493],"single":[23,197,442],"set":[24],"of":[25,64,71,108,181,294,305,347,352,361,377,387,396,399,410,451,459,473,483,571,585,593],"national":[26],"incentives?":[27],"The":[28,302,461],"literature":[29],"on":[30,36,54,59,379,392,400,464,512,528,580,590],"legacies":[32,258,308],"has":[33,251,540],"largely":[34],"focused":[35],"cross":[37,47],"country":[38,198,494,539],"comparisons":[39],"between":[40],"former":[41],"French":[42],"and":[43,75,129,161,231,246,248,261,319,358,499,544,552,583],"British":[44,95,330,368],"colonies,":[45],"large-n":[46],"sectional":[48],"analysis":[49],"using":[50],"instrumental":[51],"variables,":[52,74],"or":[53,199],"case":[55],"studies.":[56],"I":[57,83,150,274,389,424,444,466],"focus":[58,390,467,511],"the":[60,69,80,94,115,172,175,329,367,375,393,401,408,428,449,456,469,481,502,534,538,550,564,569,581,586,591,594],"within-country":[61],"governance":[62,394],"effects":[63,304,395,403],"avoid":[68],"problems":[70,450],"endogeneity,":[72],"missing":[73],"unobserved":[76,452],"heterogeneity":[77,453],"common":[78,454],"literature.":[82],"show":[84,282,311],"that":[85,256,262,283,313,363],"different":[86,104,289,306],"tax":[88,117,333],"Nigeria":[91,280,295,310],"implemented":[92],"by":[93,213,226,437,448],"for":[96,164,323],"reasons":[97],"exogenous":[98],"conditions":[101],"led":[102],"present":[105],"day":[106],"quality":[107,430],"governance.":[109],"People":[110],"living":[111,137],"areas":[113,140],"where":[114,141,328,366,497],"system":[118],"required":[119],"more":[120,131,411,508,578],"bureaucratic":[121,146,475,478],"capacity":[122,479],"are":[123,259,316,433,504,524],"much":[124,577],"happier":[125],"with":[126,421],"their":[127,165,263],"government,":[128],"receive":[130],"competent":[132],"government":[133,210],"services,":[134],"than":[135,521,589],"people":[136],"nearby":[139],"colonialism":[142],"did":[143],"not":[144],"build":[145],"capacity.":[147,476],"Author\u2019s":[148],"Note:":[149],"would":[151],"like":[152,495],"thank":[154],"David":[155,162],"Laitin,":[156],"Adam":[157],"Przeworski,":[158],"Shanker":[159],"Satyanath":[160],"Stasavage":[163],"invaluable":[166],"advice,":[167],"as":[168,170,241,356],"well":[169],"all":[171],"participants":[173],"NYU":[176],"predissertation":[177],"seminar.":[178],"All":[179],"errors,":[180],"course,":[182],"remain":[183],"my":[184],"own.":[185],"Do":[186,206],"matter?":[189],"diverse":[191],"will":[200],"they":[201,523],"be":[202],"driven":[203],"convergence?":[205],"decisions":[207],"about":[208],"structure":[211],"made":[212],"governments":[215,342,432,485,515,546,558,573],"century":[217,337],"ago":[218,338],"matter":[219],"today?":[220],"This":[221,372],"paper":[222,273,373,529],"addresses":[223],"these":[224],"issues":[225],"looking":[227],"at":[228,265],"public":[233,348,353],"goods":[234,354],"provision":[235],"Nigeria.":[237],"Previous":[238],"work":[239],"such":[240,355],"Acemoglu":[242],"et":[243],"al.":[244],"(2001)":[245],"Sokoloff":[247],"Engerman":[249],"(2000)":[250],"presented":[252],"strong":[253],"cross-national":[254,457],"evidence":[255],"important,":[260],"importance":[264],"least":[266],"partially":[267],"passes":[268],"through":[269],"institutions.":[270,460],"In":[271,492],"this":[272],"use":[275],"natural":[277],"experiment":[278],"caused":[288,541],"post-independence":[290],"outcomes":[291],"parts":[293],"which":[296,343,404,465,556],"were":[297,369],"substantively":[298],"identical":[299],"before":[300],"colonization.":[301],"long-run":[303],"institutional":[307],"us":[312],"remarkably":[317],"persistent":[318],"have":[320,339,344,405],"real":[321],"consequences":[322],"today.":[326],"Places":[327],"built":[331],"collection":[334],"bureaucracies":[335],"contemporary":[340],"higher":[345,429],"levels":[346,360],"approval,":[349],"better":[350],"delivery":[351],"vaccinations":[357],"lower":[359],"corruption":[362,498],"those":[364],"places":[365],"less":[370],"active.":[371],"advances":[374],"state":[376],"knowledge":[378],"three":[383],"significant":[384],"ways.":[385],"First":[386],"all,":[388],"directly":[391],"instead":[398],"economic":[402],"previously":[406],"been":[407],"object":[409],"scrutiny.":[412],"Secondly,":[413],"addition":[415],"finding":[417],"satisfaction":[420],"governments,":[423],"trace":[425],"specifically":[426],"what":[427,513,522],"doing":[434],"better.":[435],"Finally,":[436],"working":[438],"rigorously":[439],"country,":[443],"produce":[445],"results":[446],"unaffected":[447],"study":[458],"specific":[462],"institution":[463,472],"is":[468,480,507],"de":[470],"facto":[471],"Local":[477],"ability":[482,570],"accomplish":[487],"tasks":[488],"delegated":[489],"them.":[491],"Nigeria,":[496],"indifference":[500],"law":[503],"commonplace,":[505],"it":[506],"important":[509],"actually":[516],"do":[517,527],"practice":[519],"rather":[520],"supposed":[525],"(de":[530],"jure":[531],"institutions).":[532],"Further,":[533],"political":[535],"instability":[536],"successive":[542],"military":[543],"civilian":[545],"frequently":[548],"change":[549],"laws":[551,595],"organizational":[553],"structures":[554],"under":[555],"officially":[559],"operate":[560],"but":[561],"leave":[563],"personnel":[565],"relatively":[566],"unchanged.":[567],"Therefore":[568],"function":[575],"depends":[576],"heavily":[579],"honesty":[582],"competence":[584],"bureaucrats":[588],"specifics":[592]},"counts_by_year":[{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":5},{"year":2014,"cited_by_count":6},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
