Show simple item record

dc.contributor.authorAdeniran, Adedeji
dc.contributor.authorEkeruche, Mma Amara
dc.contributor.authorOnywkwena, Chukwuka
dc.identifier.citationAdeniran. A., Ekeruche. A. and Onywkwena. C. (2021) 'The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria,' ICTD Working Paper 122, Brighton, Institute of Development Studies, DOI: 10.19088/ICTD.2021.011en
dc.description.abstractEconomic development is linked with increased state capacity including the ability to mobilise domestic tax resources. For many developing countries, high levels of informality are a major constraint in this regard. Yet, economic incentives like changing the tax rate or increasing the filling and audit rate can be ineffective in a highly informal economic structure. In this paper, we explore possible roles for behavioural interventions such as sharing information about peers’ tax behaviour to engineer higher tax compliance. Based on an artefactual field experiment among own account workers in Nigeria, we find that information interventions can play an important role in ensuring tax compliance. Specifically, targeting information around what people can directly observe can be a way to improve tax compliance. Providing information on punishment or good practices that appeal to feelings of morality yields higher tax compliance.en
dc.publisherInstitute of Development Studies
dc.relation.ispartofseriesICTD Working Paper;122
dc.subjectSocial Protectionen
dc.titleThe Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeriaen
dc.rights.holderInstitute of Development Studies 2021en
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectDefault projecten

Files in this item


This item appears in the following Collection(s)

Show simple item record
Except where otherwise noted, this item's license is described as