Replication data for: Casting a Wider Tax Net: Experimental Evidence from Costa Rica
Principal Investigator(s): View help for Principal Investigator(s) Anne Brockmeyer; Spencer Smith; Marco Hernandez; Stewart Kettle
Version: View help for Version V1
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data | 12/07/2019 04:19:PM | ||
LICENSE.txt | text/plain | 14.6 KB | 12/07/2019 11:19:AM |
Project Citation:
Brockmeyer, Anne, Smith, Spencer, Hernandez, Marco, and Kettle, Stewart. Replication data for: Casting a Wider Tax Net: Experimental Evidence from Costa Rica. Nashville, TN: American Economic Association [publisher], 2019. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-12-07. https://doi.org/10.3886/E116517V1
Project Description
Summary:
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The majority of firms in developing countries are informal, yet even among registered firms, tax filing rates are low. We argue that non-filing of taxes among registered firms constitutes an important intermediate form of informality, which can be tackled cost-effectively. Using a randomized experiment in Costa Rica, we show that credible enforcement emails increased the tax payment rate (amount) by 3.4 p.p. (US$15) among previously non-filing firms. Emails that highlight third-party reports of a firm's transactions further increased compliance. The effect persisted over two years, and treated firms became more likely to report transactions with other firms, facilitating future tax enforcement.
Scope of Project
JEL Classification:
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H25 Business Taxes and Subsidies including sales and value-added (VAT)
H26 Tax Evasion and Avoidance
K34 Tax Law
O17 Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
H25 Business Taxes and Subsidies including sales and value-added (VAT)
H26 Tax Evasion and Avoidance
K34 Tax Law
O17 Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
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