Tax experiments have been gaining momentum in recent years, although this literature
dates back several decades. With new developments in methods and data availability, tax …

This article provides evidence from a fragile state that citizens demand more of a voice in the
government when it tries to tax them. I examine a field experiment randomizing property tax …

Abstract In early 2016, the Rwanda Revenue Authority sent 9,000 taxpayers messages
aimed at encouraging compliance. Each taxpayer was randomly allocated to a treatment …

Nil-filing refers to taxpayers reporting zero in all fields of their tax declaration. It is a largely
ignored phenomenon in the public finance literature, despite being well known to tax …

Although field experiments in tax compliance represent a growing area of research, the
literature has so far focussed exclusively on high and middle-income countries. This paper …

The journey from coercion to persuasion to drive tax compliance started gradually for the
Rwanda Revenue Authority (RRA). This is shown in the mission and core value statements …

Tax compliance seems to be a growing problem in United States of America. To further
understand the phenomenon of tax compliance, this quantitative cross-sectional study was …

One of the most effective ways of increasing voluntary tax compliance is by improving tax
morale. Several studies have been undertaken to examine why some individuals pay taxes …

With the increasing expectation and demand for the government to supply public goods
such as water, health, education, and road infrastructure, the pressure to mobilize more …

How can governments and tax authorities best encourage taxpayers to be compliant, ie to
be more honest in declaring information about their tax obligations and paying what is due …