What's trust got to do with it? Non-payment of service charges in local authorities in South Africa

Journal of Modern African Studies

Volumn 42, Issue 4, 2004, Pages 539-562

  Fjeldstad, Odd Helge ^a  

^a CHR MICHELSEN INSTITUTE   (Norway)

Author keywords

[No Author keywords available]

Indexed keywords

COMPLIANCE; LOCAL GOVERNMENT; SERVICE PROVISION; TAX SYSTEM; WELFARE PROVISION;

AFRICA; EASTERN HEMISPHERE; SOUTH AFRICA; SOUTHERN AFRICA; SUB-SAHARAN AFRICA; WORLD;

EID: 10244229145     PISSN: 0022278X     EISSN: None     Source Type: Journal    
DOI: 10.1017/S0022278X04000394     Document Type: Article

References (55)

1. Ajam, T. 2001. 'Intergovernmental fiscal relations in South Africa', in N. Levy & C. Tapscott, eds. Intergovernmental Relations in South Africa: the challenges of co-operative government. Cape Town: IDASA/ School of Government, University of the Western Cape, 125-42.
2. Allingham, M. G. & A. Sandmo. 1972. 'Income tax evasion: a theoretical analysis', Journal of Public Economics 1: 323-38.
3. Andreoni, J., B. Erard & J. Feinstein. 1998. 'Tax compliance', Journal of Economic Literature 46: 818-60.
4. Banerjee, A. 1992. 'A simple model of herd behaviour', Quarterly Journal of Economics 107, 3: 797-817.
5. Bond, P. 2000. Cities of Gold, Townships of Coal: essays on South Africa's new urban crisis. Trenton, NJ: Africa World Press.
6. Cashdan, B. 2002. 'Local government and poverty in South Africa', in S. Parnell, E. Pieterse, M. Swilling & D. Wooldridge, eds. Democratising Local Government: the South African experiment. Lansdowne: University of Cape Town Press, 159-80.
7. Centre for Development Support (CDS). 2001. 'Payment of municipal services project'. Bloemfontain: University of the Free State, Research Report (April).
8. Cowell, F. & J. Gordon. 1988. 'Unwillingness to pay: tax evasion and public goods provision', Journal of Public Economics 36: 305-21.
9. Fiil-Flynn, M. 2001. 'The electricity crisis in Soweto', Cape Town: Municipal Services Project, Occasional Paper Series 4.
10. Financial and Fiscal Commission (FFC). 1997. Local Government in a System of Intergovernmental Fiscal Relations in South Africa. Midrand: FFC.
11. Fjeldstad, O.-H. & J. Semboja. 2001. 'Why people pay taxes: the case of the development levy in Tanzania', World Development 29, 12: 2059-74.
12. Focus. 2002. 'Eskom vs. Soweto: the battle for power', in Focus, Parklands, Johannesburg: The Helen Suzman Foundation 25 (1st Quarter), 14-18.
13. Grasmick, H. & D. E. Green. 1980. 'Legal punishment, social disapproval and internalization as inhibitors of illegal behaviour', Journal of Criminal Law and Criminology 71: 325-35.
14. Grasmick, H. & W. J. Scott. 1982. 'Tax evasion and mechanisms of social control: a comparison with grand and petty theft', Journal of Economic Psychology 2: 213-30.
15. Hardin, R. 1996. 'Trustworthiness', Ethics 107, 1: 26-42.
16. Hardin, R. 1982. Collective Action. Washington DC: Resources for the Future.
17. Harrison, K. 2002. 'Social capital and local government', in S. Parnell, S. Pieterse, M. Swilling & D. Wooldridge, eds. Democratising Local Government: the South African experiment. Lansdowne: University of Cape Town Press, 219-30.
18. Hessing, D., H. Elfers & R. Weigel. 1988. 'Tax evasion research: measurement strategies and theoretical models', in W. F. van Raaij, G. M. van Veldhoven & K. E. Wärneryd, eds. Handbook of Economic Psychology. Boston, MA: Kluwer, 516-37.
19. Hessing, D. J., H. Elfers, H. Robben & P. Webley. 1992. 'Does deterrence deter? Measuring the effect of deterrence on tax compliance in field studies and experimental studies', in J. Slemrod, ed. Why People Pay Taxes: tax compliance and tax enforcement. Ann Arbor, MI: University of Michigan Press, 291-305.
20. Hlope, D. & S. Friedman 2002. '... And their hearts and minds will follow ...? Tax collection, authority and legitimacy in democratic South Africa', IDS Bulletin 33, 3: 67-76.
21. Johnson, R. W. 1999. 'Not so close to their hearts: an investigation into the non-payment of rents, rates and service charges in South Africa's towns and cities', Johannesburg: The Helen Suzman Foundation.
22. Johnson, R. W. & L. Schlemmer, eds. 1996. Launching Democracy in South Africa: the first open election, April 1994. New Haven, CT: Yale University Press.
23. Levi, M. 1988. Of Rule and Revenue. Los Angeles, CA: University of California Press.
24. Levi, M. 1997. Consent, Dissent, and Patriotism. Cambridge University Press.
25. Levi, M. 1998. 'A state of trust', in V. Braithwaite & M. Levi, eds. Trust and Governance. New York: Russell Sage Foundation, 77-101.
26. Levi, M. 2002. 'Trust of politicians and government' (unpublished paper), Seattle: Department of Political Science, University of Washington.
27. Lewis, A., P. Webley & A. Furnham. 1995. The New Economic Mind: the social psychology of economic behaviour. London: Harvester Wheatsheaf.
28. Lieberman, E. 2001. 'National political community and the politics of income taxation in Brazil and South Africa in the 20th century', Politics and Society 29, 4: 515-56.
29. Lieberman, E. 2002. 'How South African citizens evaluate their economic obligations to the state', Journal of Development Studies 38, 3: 37-62.
30. Mason, R. 1987. 'A communications model of taxpayer honesty', Law and Policy 9: 246-58.
31. Mattes, R., Y. D. Davids & C. Africa. 2000. Views of Democracy in South Africa and the Region: trends and comparisons. Cape Town: IDASA.
32. McDonald, D. A. 2002a. 'The theory and practice of cost recovery in South Africa', in D. A. McDonald & J. Pape, eds. Cost Recovery and the Crisis of Service Delivery in South Africa, 17-37.
33. McDonald, D. A. 2002b. 'The bell tolls for thee: cost recovery, cutoffs, and the affordability of municipal services in South Africa', in D, A. McDonald & J. Pape, eds. Cost Recovery and the Crisis of Service Delivery in South Africa, 161-79.
34. McDonald, D. A. & J. Pape, eds. 2002. Cost Recovery and the Crisis of Service Delivery in South Africa. Cape Town: HSRC Publishers, and London: Zed.
35. McDonald, D. A. & L. Smith. 2002. 'Privatising Cape Town: service delivery and policy reforms since 1966', Cape Town: Municipal Services Project, Occasional Paper Series 7.
36. Mufamadi, S. 2002. 'SA can extend transition to the municipal level', Business Day, Johannesburg, 4.12.2002.
37. North, D. 1998. 'Where have we been and where are we going?' in A. Ben-Ner & L. Putterman, eds. Economics, Values and Organization. Cambridge University Press, 491-508.
38. Offe, K. 1999. 'How can we trust our fellow citizens?', in M. E. Warren, ed. Democracy and Trust. Cambridge University Press, 42-87.
39. Pape, J. 2002. 'Looking for alternatives to cost recovery', in D. A. McDonald & J. Pape, eds., Cost Recovery and the Crisis of Service Delivery in South Africa, 183-193.
40. Republic of South Africa (RSA). 2001. Intergovernmental Fiscal Review 2001. Pretoria: National Treasury.
41. RSA. 2003. Intergovernmental Fiscal Review 2001. Pretoria: National Treasury.
42. Rothstein, B. 2000. 'Trust, social dilemmas and collective memories', Journal of Theoretical Politics 12, 4: 477-501.
43. Ruiters, G. 1996. 'Contesting social capital in South Africa', in H. Blomkvist, ed. Democracy and Social Capital in Segmented Societies Uppsala: University of Uppsala, 119-31.
44. Sah, R. K. 1991. 'Social osmosis and patterns of crime', Journal of Political Economy 99, 6: 1272-95.
45. Scholz, J. T. 1998. 'Trust, taxes, and compliance', in M. Levi & V. Braithwaite, eds. Trust and Governance. New York: Russel Sage Foundation, 135-66.
46. School of Government (SoG), University of the Western Cape. 1998. 'Public service delivery to citizens and communities in South Africa: A study of the Northern Cape', Report commissioned by the Embassy of Sweden (June). Cape Town: University of the Western Cape.
47. Slemrod, J. 2003. 'Trust in public finance', in S. Cnossen & H.-W. Sinn, eds. Public Finance and Public Policy in the New Century. Cambridge, MA: MIT Press, 49-88.
48. Solomon, D. 1998. 'Local government in South Africa: challenges and solutions', Pretoria, 17 August, unpublished paper, seminar co-hosted by IDASA and Kutlawanong Democracy Centre.
49. Sugden, R. 1984. 'Reciprocity: the supply of public goods through voluntary contributions', The Economic Journal 94: 772-87.
50. Taylor, H. & R. Mattes. 1998. 'Public evaluations of and demands on local government', Cape Town: IDASA, Public Opinion Service Reports 3.
51. Timm, J., O. Jadwat & G. Sippel. 1998. 'The Masakhane campaign: Alice and King William's Town case studies', Development Southern Africa 15, 1: 123-31.
52. van Ryneveld, P., S. Parnell & D. Muller. 2003. Indigent Policy: including the poor in the City of Cape Town's income strategy. Cape Town: City of Cape Town.
53. Williams, J. T., B. Collins & M. T. Lichbach. 1995, 'The origins of credible commitments in economic cooperation', unpublished paper presented at the Annual Meeting of American Political Science Association. Chicago.
54. Yankelovich, Skelly & White, Inc. 1984. 'Taxpayer attitudes study: final report', Washington, DC: Internal Revenue Service, US Department of the Treasury.
55. Yorke, A. 2003. 'Municipal debt crisis reaches 22-5 billion', in J. Wehner & P. Whelan, eds. Budget Watch (January), Cape Town: IDASA, 6-7.