This study investigates tax evasion and the informal economy in Greece through an integrated research design that combines bibliometric analysis with large-scale survey data to examine both the structure of scholarly discourse and public perceptions of economic non-compliance. The analysis...

This study evaluates whether low-cost digital nudges delivered via WhatsApp can improve property tax compliance in Gorontalo, Indonesia. In a randomized controlled trial, individuals were as-signed to receive either (i) a soft-tone message emphasizing civic duty and public benefits, (ii) a...

Why do some individuals evade taxes while others do not? We study this question using administrative tax records from Uruguay linked to a tailored survey of taxpayers. Using third-party reports, we measure individual income under-reporting as an indicator of evasion. We then examine how three...

This paper examines the role of institutional factors in shaping taxpayer behaviour, using survey data from approximately 70,000 individuals across 29 Sub-Saharan African countries in 2011 and 2016. The results show that individuals are more likely to comply with tax obligations when they...

In 2021, the Republic of Georgia established a Large Taxpayer Office (LTO) to strengthen tax administration and improve compliance among firms that contribute a disproportionate share of revenue. This paper draws on that quasi-experiment to estimate the causal impact of intensive oversight, with...

Why do some individuals evade taxes while others do not? We study this question using administrative tax records from Uruguay linked to a tailored survey of taxpayers. Using third-party reports, we measure individual income under-reporting as an indicator of evasion. We then examine how three...

This study experimentally examines how tax administration service inefficiencies in the form of tax return processing delays from paper-filed tax returns indirectly affect taxpayer tax evasion intentions through taxpayers’ psychological reactance to the delay. We further consider whether this...

Improving domestic tax revenue mobilization through increased tax compliance is imperative when policy reform options are limited. For this purpose, determining tax compliance gaps is important, but it requires detailed information. In South Africa, value-added tax is the second-largest...

This paper examines the efficacy of tax amnesty programmes in developing countries, using administrative tax data from Zambia. I assess the impact of the 2017 tax amnesty programme on compliance among small and medium-sized firms. I find that programme eligibility increases compliance on the...

This paper investigates gender disparities in residential property ownership and tax compliance in a large Argentine municipality using detailed tax administrative data. While ownership is evenly distributed between women, men, and co-owned properties up to the 40th percentile of the value...

This paper develops a framework to analyze partial population experiments, a generalization of the cluster experimental design where clusters are assigned to different treatment intensities. The framework allows for heterogeneity in cluster sizes and outcome distributions. The paper studies the...

Tax revenue generation is crucial for economic management and development in both developed and developing countries, as it supports public services, infrastructure, and social programs, thus fostering sustainable development and economic stability. This study aims to investigate the effect of...

Traditional top-down tax gap assessments identify the size of a tax gap, but not its origins. By extracting more granular information from top-down tax gap assessments, and combining this information with compliance risk management (CRM) techniques, it is possible to: improve the accuracy of CRM...

In recent years, tax administrations around the globe have leveraged digital transformation to enhance processes and services to improve tax compliance. Massive self-regularization platforms, which identify noncompliant taxpayers, notify them about the detected inconsistencies, and allow them to...

This paper develops a framework to analyze partial population experiments, a generalization of the cluster experimental design where clusters are assigned to different treatment intensities. The framework allows for heterogeneity in cluster sizes and outcome distributions. The paper studies the...

This study investigates tax compliance patterns among individuals in Romania through a survey-based approach, aiming to comprehend factors influencing taxpayers' behavior, including perception towards taxation, ethics, evasion, and public awareness. The insights garnered can inform policy...

This paper reveals how tax complexity, in the form of loopholes and assets overlapping different sections of tax returns, contributes to tax avoidance and evasion. Using administrative data from the Netherlands, it shows how an auditing announcement in 2005 triggered large increases in declared...

This paper studies the effects of the 2017 multilateral automatic exchange of information (AEoI) on tax compliance in Switzerland. Using detailed administrative tax data and difference-in-differences designs, I find significant positive compliance effects. The AEoI prompted 107k taxpayers (2% of...

Tax administrations increasingly use audits via mail (correspondence audits) to audit taxpayers. Correspondence audits are cheaper than face-to-face audits but their effects on compliance are unclear. We investigate the effects of correspondence and face-to-face audits on post-audit tax...

This paper shows that bargaining over tax payments is an important feature of tax compliance and enforcement in lower income countries. Analyzing the universe of administrative tax filings from Zambia, we document sharp bunching in (i) dominated regions above tax schedule discontinuities,...

Can the exposure to civil war make people more motivated to pay taxes and (re)build the state? Our project examines this question in the context of Africa, a region where civil wars have frequently undermined state capacity. We move from the popular Tillian view of war-making as state-making to...

Tax compliance remains a critical issue in corporate taxation research, particularly in understanding the causal link between the administration of corporate tax and tax avoidance. This study investigates the potential simultaneous relationship between the two by analyzing 277 listed firms...

Developing countries often face a cycle where weak tax compliance limits public goods, cutting incentives to pay taxes. We test whether improved local infrastructure can disrupt this cycle, using a randomized street paving experiment in Acayucan, Mexico. Of 56 eligible street projects, 28 were...

This paper investigates the drivers of Value Added Tax (VAT) compliance among small and medium-scale enterprises (SMEs) in Ghana using a multi-dimensional approach. From a sample size of 520 SMEs, data was collected using structured questionnaires, while the dataset was analysed using Partial...

This paper explores whether tax compliance would be affected if the tax payers are "status" seekers. If relative income is a symbol of relative status in a society, status concerned individuals would evade paying taxes more relative to the case where status is not a concern. However, such an...