Our paper investigates the implications of asymmetric non-tax revenue information for tax morale using micro data from thirty-six African countries. We build a model in which agents form their perceptions about the sufficiency of government non-tax revenue for development financing under...

Our paper investigates the implications of asymmetric non-tax revenue information for tax morale using micro data from thirty-six African countries. We utilize a model in which agents form their perceptions about the sufficiency of government non-tax revenue for development financing under...

I consider a model in which an autocrat can invest in fiscal capacity and thus be able to tax his subjects (citizens). Investment in fiscal capacity is costless but comes with a demand for fiscal accountability by the citizens, something akin to the spirit of the slogan "no taxation without...

Governments design taxation schemes to capture resource rent. However, they usually propose contracts with limited duration and possess less information on the resources than the extractive firms do. This paper investigates how information asymmetry on costs and an inability to commit to...