보편화와 재정 능력의 기원
이 논문은 universalization reasoning에 기반하여 tax compliance와 fiscal capacity를 설명하는 모델을 제안합니다. 시민들이 타인의 행동을 상상하며 규제 준수의 결과를 내면화함으로써, 공공 지출의 효과가 tax base를 확장하고 엘리트의 자원 배분을 유도한다고 분석합니다. 또한 공공 지출의 가치가 불확실한 상황에서 도덕성이 어떻게 credible reform을 가능하게 하여 fiscal capacity를 높이는지 규명합니다.
arXiv:2510.17481v3 Announce Type: replace Abstract: This paper proposes a model of tax compliance and fiscal capacity grounded in universalization reasoning. Citizens partially internalize the consequences of concealment by imagining a world in which everyone acted similarly, linking their compliance decisions to the perceived effectiveness of public spending. A selfish elite chooses between public goods and private rents, taking compliance as given. In equilibrium, citizens' moral internalization expands the feasible tax base and induces elites to allocate resources toward provision rather than appropriation. When the value of public spending is uncertain, morality enables credible reform: high-value elites can signal their type through provision, prompting citizens to increase compliance and raising fiscal capacity within the same period. The analysis thus identifies a moral channel through which states may escape low-capacity traps even under weak institutions.