Positive inducements and rewards have become a popular tool of tax administrations
around the world. Yet, evaluation of the impact of rewards has been mostly absent from the …

This paper investigates how tax rates and tax enforcement jointly impact fiscal capacity in
low‐income countries. We study a policy experiment in the DR Congo that randomly …

Replication of simple and transparent experiments should promote the cumulation of
knowledge. Yet, randomization alone does not guarantee simple analysis, transparent …

Historical states with low capacity often delegated tax collection to local elites, despite the
risk of mismanagement. Could this strategy raise revenues without undermining government …

Racial discrimination persists despite established antidiscrimination laws. A common
government strategy to deter discrimination is to publicize the law and communicate …

This paper evaluates the effect of positive inducements on tax behavior by exploiting a
natural experiment in which a municipality of Argentina randomly selected 400 individuals …

El diseño y el registro de Planes Pre-Análisis (PAP) representa un avance significativo en la
transparencia de la investigación en ciencias sociales. Esta herramienta es comúnmente …

Does tax collection catalyze citizen engagement with the formal state? I conduct the first field
experiment to randomize tax collection: a door-to-door tax campaign in Kananga, DR …

Around the World, governments pay their public expenditures primarily through the finance
generated from the tax revenues. However, for many developing countries like Pakistan, the …

We estimate the differential effect of a tax amnesty on tax compliance across two dimensions
of heterogeneity: wealth and access to public goods. Using a five-year panel from tax payers …