아프리카ㆍ중동
연구정보
[경제] Leveraging Trading Networks to Improve Tax Compliance: Experimental Evidence from Uganda
아프리카ㆍ 중동 기타 국외연구자료 연구보고서 - CEPR 발간일 : 2023-05-17 등록일 : 2023-07-14 원문링크
We use information on firms’ trading networks from VAT return data to design a randomized tax compliance intervention in Uganda. In treated pairs, either the seller, the buyer, or both receive letters listing discrepancies detected in past tax returns. The amendment rate is 22 percentage points higher in the treatment group, compared to 1.8% in the control group. We find spillover effects within treated firm pairs and in transactions with their untreated trading partners. Overall, there is a small increase in VAT liability for the amended returns. The intervention also leads to fewer discrepancies in subsequent tax declarations.
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| 이전글 | [경제] Quantifying Vulnerability to Poverty in Uganda | 2022-05-15 |
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| 다음글 | [경제] The Monetary Value of Externalities : Experimental Evidence from Ugandan Fa... | 2023-07-31 |
