Kresch, Evan Plous, Walker, Mark, Best, Michael Carlos, Gerard, François and Naritomi, Joana ORCID: 0000-0002-6761-3077 (2023) Sanitation and property tax compliance: analyzing the social contract in Brazil. Journal of Development Economics, 160. ISSN 0304-3878
Text (Sanitation_and_Property_Tax_Compliance)
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Abstract
This paper investigates the role that sanitation plays in upholding the social contract, whereby citizens pay taxes in exchange for governments providing goods and services. We study the case of Manaus, Brazil, where sewer connections vary considerably across the city and property taxes are calculated in a presumptive manner that does not account for a household's access to sanitation. We find that households with access to the city sewer system are significantly more likely to pay their property tax, relative to households that only have access to latrines or lack access to improved sanitation entirely. Our evidence is consistent with a role for the social contract in this decision, as households with sewer systems are more likely to have positive attitudes towards the municipal government.
Item Type: | Article |
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Additional Information: | © 2022 Elsevier B.V. |
Divisions: | International Development |
Subjects: | H Social Sciences J Political Science |
Date Deposited: | 06 Jan 2023 13:45 |
Last Modified: | 12 Dec 2024 03:30 |
URI: | http://eprints.lse.ac.uk/id/eprint/117757 |
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