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Tax Compliance under Indirect Rule in British Africa

Author

Listed:
  • Bolt, Jutta

    (African Economic History Network)

  • Gardner, Leigh

    (African Economic History Network)

Abstract

How states acquire the ability to raise taxes is a central question in the study of institutions and economic development in economic history. This paper uses new data on ‘Native Authorities’, or African local governments, to investigate tax compliance under indirect rule in British Africa. In theory, Native Authorities represented the integration of indigenous institutions into colonial rule. However, the relationships of African states with the colonial government varied, and African communities experienced considerable political and economic change during the colonial period. The paper investigates the relationship between tax compliance, the autonomy of African states within the colonial system, local levels of income and education, and Native Authority institutions. Understanding the dynamics of Native Authority tax collection helps address wider questions about African processes of state-building, the emergence of an ‘uneven topography’ of sub-national institutions during the colonial period, and the ways in which Africans shaped colonial rule.

Suggested Citation

  • Bolt, Jutta & Gardner, Leigh, 2018. "Tax Compliance under Indirect Rule in British Africa," African Economic History Working Paper 40/2018, African Economic History Network.
    • Handle: RePEc:hhs:afekhi:2018_040
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    References listed on IDEAS

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    More about this item

    Keywords

    Africa; tax compliance; economic history;
    All these keywords.

    JEL classification:

    • N01 - Economic History - - General - - - Development of the Discipline: Historiographical; Sources and Methods
    • N27 - Economic History - - Financial Markets and Institutions - - - Africa; Oceania
    • N37 - Economic History - - Labor and Consumers, Demography, Education, Health, Welfare, Income, Wealth, Religion, and Philanthropy - - - Africa; Oceania
    • N47 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Africa; Oceania

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