Arbeitspapier

From taxation to fighting for the nation: Historical fiscal capacity and military draft evasion during WWI

Do strong states affect the culture and actions of their citizens in a persistent way? And if so, can the capacity to tax, by itself, drive this effect? I study how the historical capacity of a state to collect taxes affects the decision of citizens to evade the mandatory military draft. I look at Italy during World War I and identify quasi-exogenous variation in tax collection induced by the administrative structure of Piedmont during the 1814-1870 period. Using newly collected individual data on the universe of the 1899 cohort drafted in the province of Turin, I find that citizens born in towns with lower historical fiscal capacity are more likely to evade the military draft, and that the effect transmits through changes in culture. Placebo estimates confirm that the effect can be attributed to fiscal capacity and is not confounded by legal capacity. Additional results on voter turnout support the interpretation that higher fiscal capacity led citizens to perceive higher state capacity and, consequently, higher returns to participation.

Sprache
Englisch

Erschienen in
Series: Working Paper ; No. 423

Klassifikation
Wirtschaft
Analysis of Collective Decision-Making: General
Bureaucracy; Administrative Processes in Public Organizations; Corruption
Conflict; Conflict Resolution; Alliances; Revolutions
Micro-Based Behavioral Economics: Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making‡
Taxation, Subsidies, and Revenue: General
Thema
Fiscal Capacity
Tax Collection
Culture
Military Draft
World War I

Ereignis
Geistige Schöpfung
(wer)
Bagnato, Luca
Ereignis
Veröffentlichung
(wer)
University of Zurich, Department of Economics
(wo)
Zurich
(wann)
2024

DOI
doi:10.5167/uzh-224846
Letzte Aktualisierung
10.03.2025, 11:42 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Bagnato, Luca
  • University of Zurich, Department of Economics

Entstanden

  • 2024

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