State Capacity, Reciprocity, and the Social Contract

• 成果类型: Article
• 署名作者: Besley, Timothy
• 署名单位: University of London; London School Economics & Political Science
• 刊物名称: ECONOMETRICA
• ISSN/ISSBN: 0012-9682
• DOI: 10.3982/ECTA16863
• 发表日期: 2020
• 页码: 1307-1335
• 关键词: Preference evolution; incentives; ECONOMICS; DEMOCRACY; DYNAMICS; POLITICS; taxation; MODEL; institutions; COOPERATION

摘要

This paper explores the role of civic culture in expanding fiscal capacity by developing a model based on reciprocal obligations: citizens pay their taxes and the state provides public goods. Civic culture evolves over time according to the relative payoff of civic-minded and materialist citizens. A strong civic culture manifests itself as high tax revenues sustained by high levels of voluntary tax compliance and provision of public goods. This captures the idea of government as a reciprocal social contract between the state and its citizens. The paper highlights the role of political institutions and common interests in the emergence of civic culture.