Author(s): Evan Lieberman
Publication Type: Journal Article
Publisher: Journal of Development Studies
Volume and Issue: 38(3)
Page Numbers: 37 - 62
This article explores the relationship between feelings about political community and citizen evaluations of the state’s demands for taxation. It finds preliminary support for the hypothesis that to the extent that individuals identify themselves with the state-sponsored view of the nation, they will perceive the allocation of costs and benefits to be more ‘fair’, and will be more inclined to comply with demands for taxation. This conclusion is based upon analysis of a 1997 dataset resulting from a national survey of adult South Africans, a society characterised by a great diversity of feelings about political community, and other socio-economic factors.