{"id":"https://openalex.org/W2181648601","doi":null,"title":"CONCEPTUALIZING AND MEASURING STATE CAPACITY: Testing the Validity of Tax Compliance as a Measure of State Capacity","display_name":"CONCEPTUALIZING AND MEASURING STATE CAPACITY: Testing the Validity of Tax Compliance as a Measure of State Capacity","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W2181648601","mag":"2181648601"},"language":"en","primary_location":{"id":"mag:2181648601","doi":null,"is_oa":false,"landing_page_url":"http://www.qog.pol.gu.se/digitalAssets/1468/1468814_2013_20_ottervik.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/A5058862941","display_name":"Mattias Ottervik","orcid":"https://orcid.org/0000-0001-6732-2467","observed_orcids":["https://orcid.org/0000-0001-6732-2467"]},"institutions":[{"id":"https://openalex.org/I881427289","display_name":"University of Gothenburg","ror":"https://ror.org/01tm6cn81","country_code":"SE","type":"education","lineage":["https://openalex.org/I881427289"]}],"countries":["SE"],"is_corresponding":true,"raw_author_name":"Mattias Ottervik","raw_affiliation_strings":["University of Gothenburg"],"raw_orcid":"https://orcid.org/0000-0001-6732-2467","affiliations":[{"raw_affiliation_string":"University of Gothenburg","institution_ids":["https://openalex.org/I881427289"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5058862941"],"corresponding_institution_ids":["https://openalex.org/I881427289"],"apc_list":null,"apc_paid":null,"fwci":2.8086,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.91320418,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"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/T11257","display_name":"Taxation and Compliance Studies","score":0.7470999956130981,"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"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.7470999956130981,"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"}},{"id":"https://openalex.org/T11042","display_name":"Corruption and Economic Development","score":0.09539999812841415,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"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/T10070","display_name":"Political Conflict and Governance","score":0.06949999928474426,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/state-capacity","display_name":"state capacity","score":1.0},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.996999979019165},{"id":"https://openalex.org/keywords/shadow-economy","display_name":"shadow economy","score":0.9810000061988831},{"id":"https://openalex.org/keywords/measurement-validity","display_name":"measurement validity","score":0.6980000138282776},{"id":"https://openalex.org/keywords/governance-capacity","display_name":"governance capacity","score":0.6069999933242798},{"id":"https://openalex.org/keywords/extractive-capacity","display_name":"extractive capacity","score":0.7940000295639038},{"id":"https://openalex.org/keywords/rational-choice-theory","display_name":"rational choice theory","score":0.6000000238418579},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.4490000009536743},{"id":"https://openalex.org/keywords/india","display_name":"India","score":0.8529999852180481},{"id":"https://openalex.org/keywords/development-performance","display_name":"development performance","score":0.828000009059906}],"concepts":[{"id":"https://openalex.org/C9354725","wikidata":"https://www.wikidata.org/wiki/Q286017","display_name":"Operationalization","level":2,"score":0.9488386511802673},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.6109316349029541},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5689935684204102},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.5677004456520081},{"id":"https://openalex.org/C117797892","wikidata":"https://www.wikidata.org/wiki/Q286363","display_name":"Shadow (psychology)","level":2,"score":0.5371642112731934},{"id":"https://openalex.org/C120107772","wikidata":"https://www.wikidata.org/wiki/Q168554","display_name":"Discriminant validity","level":4,"score":0.45750144124031067},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.43318960070610046},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.413139283657074},{"id":"https://openalex.org/C118084267","wikidata":"https://www.wikidata.org/wiki/Q26110","display_name":"Positive economics","level":1,"score":0.4079194664955139},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.362043559551239},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.3449115455150604},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3391561508178711},{"id":"https://openalex.org/C74363100","wikidata":"https://www.wikidata.org/wiki/Q273005","display_name":"Economic system","level":1,"score":0.3228532075881958},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.30678313970565796},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.2894546687602997},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.22942984104156494},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.21907943487167358},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.1849881410598755},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.1556393802165985},{"id":"https://openalex.org/C171606756","wikidata":"https://www.wikidata.org/wiki/Q506132","display_name":"Psychometrics","level":2,"score":0.10693603754043579},{"id":"https://openalex.org/C3018868096","wikidata":"https://www.wikidata.org/wiki/Q2693233","display_name":"Internal consistency","level":3,"score":0.0},{"id":"https://openalex.org/C542102704","wikidata":"https://www.wikidata.org/wiki/Q183257","display_name":"Psychotherapist","level":1,"score":0.0},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","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}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2181648601","doi":null,"is_oa":false,"landing_page_url":"http://www.qog.pol.gu.se/digitalAssets/1468/1468814_2013_20_ottervik.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":0.8046000003814697,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":55,"referenced_works":["https://openalex.org/W51493884","https://openalex.org/W91824426","https://openalex.org/W379602626","https://openalex.org/W572404875","https://openalex.org/W653009759","https://openalex.org/W774636607","https://openalex.org/W1480217548","https://openalex.org/W1531575577","https://openalex.org/W1540631296","https://openalex.org/W1558017593","https://openalex.org/W1567614925","https://openalex.org/W1603217190","https://openalex.org/W1750332624","https://openalex.org/W1972123116","https://openalex.org/W1976377116","https://openalex.org/W1978213954","https://openalex.org/W1979333326","https://openalex.org/W1983733423","https://openalex.org/W1984634220","https://openalex.org/W1994990033","https://openalex.org/W2035342199","https://openalex.org/W2040165567","https://openalex.org/W2044614483","https://openalex.org/W2058784775","https://openalex.org/W2067492483","https://openalex.org/W2069922251","https://openalex.org/W2083729314","https://openalex.org/W2085031828","https://openalex.org/W2088307771","https://openalex.org/W2094450202","https://openalex.org/W2104670548","https://openalex.org/W2107839897","https://openalex.org/W2121393013","https://openalex.org/W2124825646","https://openalex.org/W2127999605","https://openalex.org/W2133369488","https://openalex.org/W2134131840","https://openalex.org/W2147506301","https://openalex.org/W2165060880","https://openalex.org/W2165468268","https://openalex.org/W2167155027","https://openalex.org/W2168157886","https://openalex.org/W2168451474","https://openalex.org/W2327642559","https://openalex.org/W2330676029","https://openalex.org/W2331890958","https://openalex.org/W2486967194","https://openalex.org/W2565643764","https://openalex.org/W2712155702","https://openalex.org/W2773187124","https://openalex.org/W2783085981","https://openalex.org/W2796849763","https://openalex.org/W2937340162","https://openalex.org/W3028486165","https://openalex.org/W3177367885"],"related_works":["https://openalex.org/W2727152692","https://openalex.org/W7058213455","https://openalex.org/W2139789254","https://openalex.org/W610415534","https://openalex.org/W7113380644","https://openalex.org/W910963238","https://openalex.org/W1496392467","https://openalex.org/W1719088064","https://openalex.org/W3159376000","https://openalex.org/W7119243481"],"abstract_inverted_index":{"This":[0],"paper":[1],"proposes":[2],"and":[3,14,38,64,96,109,126],"quantitatively":[4],"tests":[5,89],"a":[6,61],"measurement":[7],"of":[8,23,33,48,60,74],"state":[9,37,41,50],"capacity":[10,42,125],"using":[11],"Robert":[12],"Adcock":[13],"David":[15],"Collier\u2019s":[16],"four-step":[17],"framework.":[18],"Drawing":[19],"from":[20],"the":[21,34,46,49,58,72,75,120],"work":[22],"state-centered":[24],"structuralists,":[25],"rational":[26],"choice-inspired":[27],"theorists,":[28],"as":[29,31,45,66,85,87,99,101],"well":[30,86,100],"studies":[32],"relationship":[35],"between":[36,107],"extractive":[39],"capacity,":[40],"is":[43,115],"defined":[44],"ability":[47],"to":[51,117],"dominate,":[52],"i.e.":[53],"coax":[54],"compliant":[55],"behavior":[56],"from,":[57],"individuals":[59],"given":[62],"territory":[63],"operationalized":[65],"tax":[67],"compliance":[68],"(as":[69],"measured":[70],"by":[71],"size":[73],"shadow":[76],"economy":[77],"relative":[78],"all":[79],"legal":[80],"economic":[81],"activity).":[82],"Large-n":[83],"correlations":[84],"regression":[88],"show":[90],"that":[91,112,129],"this":[92,113],"operationalization":[93,114],"has":[94],"convergent":[95],"discriminant":[97],"validity,":[98],"explanatory":[102],"power.":[103],"A":[104],"paired":[105],"comparison":[106],"China":[108],"India":[110],"suggests":[111],"able":[116],"account":[118],"for":[119],"differences":[121],"in":[122],"apparent":[123],"governance":[124,131],"development":[127],"performance":[128],"other":[130],"measurements":[132],"cannot.":[133]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":3},{"year":2014,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
