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

Working Paper - Chr. Michelsen Institute

Volumn , Issue 12, 2003, Pages 1-26

  Fjeldstad, Odd Helge ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

PUBLIC ATTITUDE; PUBLIC SPENDING; SERVICE PROVISION; TAX SYSTEM;

AFRICA; SOUTH AFRICA; SOUTHERN AFRICA; SUB-SAHARAN AFRICA;

EID: 2342461125     PISSN: 08043639     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (58)

1. Ajam, T. 2001. Intergovernmental fiscal relations in South Africa. Levy, N. and Tapscott, C. (eds.), Intergovernmental Relations in South Africa. The Challenges of Co-operative Government. Cape Town: Idasa/School of Government: 125-142.
2. Allingham, M.G. and Sandmo, A. 1972. Income tax evasion: A theoretical analysis. Journal of Public Economics, 1 (Nov.): 323-338.
3. Andreoni, J., Erard, B. and Feinstein, J. 1998. Tax compliance. Journal of Economic Literature, XXXXVI: 818-860.
4. Bardhan, P. 1997. Corruption and development: A review of the issues. Journal of Economic Literature 35: 1320-1346.
5. Banerjee, A. 1992. A simple model of herd behaviour. Quarterly Journal of Economics, CVII (3): 797-817.
6. Bardill, J. et al. 1998. Public service delivery to citizens and communities in South Africa: A study of the Northern Cape. School of Government, University of Western Cape (Commissioned by the Embassy of Sweden).
7. Bond, P. 2000. Cities of Gold. Townships of Coal. Essays on South Africa's New Urban Crisis. Trenton, NJ/Asmara: Africa World Press, Inc.
8. Cashdan, B. 2002. Local government and poverty in South Africa. Parnell, S., Pieterse, E. Swilling, M. and Wooldridge, D. (eds.) Democratising Local Government. The South African Experiment. Landsdowne: University of Cape Town Press: 159-180.
9. Centre for Development Support [CDS]. 2001. Payment of municipal services project. Research Report. Bloemfontain: University of the Free State (April).
10. Cowell, F. and Gordon, J. 1988. Unwillingness to pay. Tax evasion and public goods provision. Journal of Public Economics, 36: 305-321.
11. Fiil-Flynn, M. 2001. The electricity crisis in Soweto. Municipal Services Project. Occasional Paper Series, 4. Cape Town.
12. Financial and Fiscal Commission [FFC] 1997. Local Government in a System of Intergovernmental Fiscal Relations in South Africa. Midrand: A Discussion Document (25 July).
13. Fjeldstad, O.-H. 2001. Taxation, coercion and donors. Local government tax enforcement in Tanzania. The Journal of Modern African Studies, 39 (2): 289-306.
14. Fjeldstad, O.-H. and Semboja, J. 2001. Why people pay taxes. The case of the development levy in Tanzania. World Development, 29 (12): 2059-2074.
15. Grasmick, H. and Green, D.E. 1980. Legal punishment, social disapproval and internalization as inhibitors of illegal behaviour. Journal of Criminal Law and Criminology, 71: 325-335.
16. Grasmick, H. and Scott, W.J. 1982. Tax evasion and mechanisms of social control: A comparison with grand and petty theft. Journal of Economic Psychology, 2: 213-230.
17. Hardin, R. 1996. Trustworthiness. Ethics, 107 (October): 26-42.
18. Hardin, R. 1982. Collective Action. Washington D.C.: Resources for the Future.
19. Harrison, K. 2002. Social capital and local government. Parnell, S., Pieterse, S., Swilling, M. and Wooldridge, D. (eds.) Democratising Local Government. The South African Experiment. Landsdowne: University of Cape Town Press: 219-230.
20. Hessing, D., Elfers, H. and Weigel, R. 1988. Tax evasion research: Measurement strategies and theoretical models. van Raaij, W.F., van Veldhoven, G.M. and Wãrneryd, K.E. (eds.), Handbook of Economic Psychology .Boston/London: Kluwer Academic Publishers: 516-537.
21. Hessing, D.J., Elfers, H., Robben, H. and Webley, P. 1992. Does deterrence deter? Measuring the effect of deterrence on tax compliance in field studies and experimental studies. Slemrod, J. (ed.), Why People Pay Taxes. Tax Compliance and Tax Enforcement. Ann Arbor: The University of Michigan Press: 291-305.
22. Hlope, D. and Friedman, S. 2002. ...And their hearts and minds will follow...? Tax collection, authority and legitimacy in democratic South Africa. IDS Bulletin, 33 (3): 67-76.
23. 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 (November).
24. Johnson, R.W. and Schlemmer, L. (eds.) 1996. Launching Democracy in South Africa: The First Open Election, April 1994. New Haven, Conn./London: Yale University Press. (CHECK whether 1995).
25. Levi, M. 2002. Trust of politicians and government. Department of Political Science. Seattle: University of Washington. Unpublished paper.
26. Levi, M. 1998. A state of trust. Braithwaite, V. and Levi, M. (eds.) Trust and Governance. New York: Russell Sage Foundation: 77-101.
27. Levi, M. 1997. Consent, Dissent, and Patriotism. Cambridge: Cambridge University Press.
28. Levi, M. 1996. Social and unsocial capital: A review essay of Robert Putnam's making Democracy Work. Politics & Society, 24 (1): 45-55.
29. Levi, M. 1988. Of Rule and Revenue. Los Angeles, CA: University of California Press.
30. Levi, M. and Stoker, L. 2000. Political trust and trustworthiness. Annual Reviews Political Science No. 3: 475-507. [Online]. Available http://polisci.AnnualReviews.org/cgi/content/ full/3/47
31. Lewis, A., Webley, P. and Furnham, A. 1995. The New Economic Mind. The Social Psychology of Economic Behaviour. London/New York: Harvester Wheatsheaf.
32. Lieberman, E. 2002. How South African citizens evaluate their economic obligations to the state. Journal of Development Studies, 38 (3): 37-62.
33. th century. Politics and Society, 29 (4): 515-56.
34. Mason, R. 1987. A communications model of taxpayer honesty. Law and Policy, 9: 246-258.
35. Mattes, R., Davids, Y.D. and Africa, C. 2000. Views of democracy in South Africa and the region: Trends and comparisons. Afrobarometer. Cape Town: IDASA.
36. McDonald, D.A. 2002a. The theory and practice of cost recovery in South Africa. McDonald D.A. and Pape, J. (eds.), Cost Recovery and the Crisis of Service Delivery in South Africa. Cape Town/London: HSRC Publishers/ZED Books: 17-37.
37. McDonald, D.A. 2002b. The bell tolls for thee: Cost recovery, cutoffs, and the affordability of municipal services in South Africa, McDonald, D.A. and Pape, J. (eds.), Cost Recovery and the Crisis of Service Delivery in South Africa. Cape Town/London: HSRC Publishers/ZED Books: 161-179.
38. McDonald, D.A. and Pape, J. (eds.) 2002. Cost Recovery and the Crisis of Service Delivery in South Africa. Cape Town/London: HSRC Publishers/ZED Books.
39. McDonald, D.A. and Smith, L. 2002. Privatising Cape Town: Service delivery and policy reforms since 1966. Municipal Services Project Occasional Papers Series, 7. Cape Town.
40. Mufamadi, S. 2002. SA can extend transition to the municipal level. Business Day, 4 December, 11.
41. North, D. 1998. Where have we been and where are we going? Benner, A. and Putterman, L. (eds.) Economics, Values and Organization. Cambridge: Cambridge University Press.
42. Offe, K. 1999. How can we trust our fellow citizens? Warren, M.E. (ed.) Democracy and Trust. Cambridge: Cambridge University Press: 42-87.
43. Pape, J. 2002. Looking for alternatives to cost recovery. McDonald, D.A. and Pape, J. (eds.), Cost Recovery and the Crisis of Service Delivery in South Africa. Cape Town/London: HSRC Publishers/ZED Books: 183-193.
44. Republic of South Africa [RSA] 2003. Intergovernmental Fiscal Review 2001. Pretoria: National Treasury (April).
45. Republic of South Africa [RSA] 2001. Intergovernmental Fiscal Review 2001. Pretoria: National Treasury (October).
46. Rothstein, B. 2000. Trust, social dilemmas and collective memories. Journal of Theoretical Politics, 12 (4): 477-501.
47. Ruiters, G. 1996. Contesting social capital in South Africa. Blomkvist, H. (ed.) Democracy and Social Capital in Segmented Societies. Working papers from the conference on social capital and democracy, Orissa India (March). Uppsala: Department of Governance, University of Uppsala: 119-131.
48. Sah, R.K. 1991. Social osmosis and patterns of crime. Journal of Political Economy, 99 (6): 1272-1295.
49. Scholz, J.T. 1998. Trust, taxes, and compliance. Levi, M. and Braithwaite, V. (eds.) Trust and Governance. New York: Russel Sage Foundation: 135-166.
50. Slemrod, J. 2003. Trust in public finance. Cnossen, S. and Sinn, H-W. (eds.) Public Finance and Public Policy in the New Century. Cambridge, Mass.: MIT Press: 49-88.
51. Snavely, K. 1990. Governmental policies to reduce tax evasion: coerced behaviour versus services and values development. Policy Sciences, 23 (1): 57-72.
52. Solomon, D. 1998. Local government in South Africa: challenges and solutions. Paper prepared for seminar co-hosted by Idasa's Budget Service Information Service and the Local Government Information Service, Kutlawanong Democracy Centre. Pretoria, 17 August. Unpublished paper.
53. Sugden, R. 1984. Reciprocity: The supply of public goods through voluntary contributions. The Economic Journal, 94: 772-787.
54. Taylor, H. and Mattes, R. 1998. Public evaluations of and demands on local government. Public Opinion Service Reports no 3. Cape Town: Idasa.
55. Timm, J., Jadwat, O. and Sippel, G. 1998. The Masakhane campaign: Alice and King William's Town case studies. Development Southern Africa, 15 (1): 123-131.
56. Williams, J.T., Collins, B. and Lichbach, M.T. 1995. The origins of credible commitments in economic cooperation. Paper presented at the Annual Meeting of American Political Science Association. Chicago. Unpublished paper.
57. Yankelovich, Skelly and White, Inc. 1984. Taxpayer attitudes study: Final report. Public opinion survey prepared for the Internal Revenue Service. Washington, DC: Internal Revenue Service, U.S. Department of the Treasury.
58. Yorke, A. 2003. Municipal debt crisis reaches 22.5 billion. Wehner, J. and Whelan, P. (eds.) Budget Watch (January), Cape Town: Institute for Democracy in South Africa: 6-7.