dc.contributor.author | Santoro, Fabrizio | |
dc.coverage.spatial | Eswatini | en |
dc.date.accessioned | 2022-09-08T15:18:26Z | |
dc.date.available | 2022-09-08T15:18:26Z | |
dc.date.issued | 2022-08 | |
dc.identifier.citation | Santoro, F. (2022) 'Income Tax Payers Are Not All the Same – A Behavioral Letter Experiment in Eswatini', Economic Development and Cultural Change Volume 70, Number 4, DOI: 10.1086/722332 | en |
dc.identifier.uri | https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/17626 | |
dc.description.abstract | Very little is known about why taxpayers in sub-Saharan Africa pay their taxes. This article reports results from a nationwide randomized controlled trial in Eswatini, nudging more than 20,000 income tax payers with behaviorally-informed mailings, building on deterrence, facilitation, and trust paradigms. This study is the first to target three different categories of taxpayers at the same time – non-filers, nil-filers and active filers, and targets both companies and individual taxpayers. Most of the literature focuses on active filers. The results show that nudging is very effective with non-filers, especially when controlling for actual collection of the letter – any mailing increases the probability of filing by 1.7 percentage points (p.p.), or 20 percent of the control group mean. Deterrence is particularly effective for non-filing companies – increasing filing by 3.9 p.p., whereas individuals react more to an instructional nudge. Conversely, nil-filers do not respond to a nudge. A trust-based mailing had the opposite of the intended effect with active taxpayers, but they are less likely to nil-file when nudged. | en |
dc.language.iso | en | en |
dc.publisher | The University of Chicago Press Journals | en |
dc.relation.ispartofseries | Economic Development and Cultural Change;Volume 70, Number 4 | |
dc.rights.uri | https://www.ids.ac.uk/wp-content/uploads/2021/05/Latest_IDSOpenDocs_ExternalDocuments2020.pdf | en |
dc.subject | Finance | en |
dc.title | Income Tax Payers Are Not All the Same – A Behavioral Letter Experiment in Eswatini | en |
dc.type | Article | en |
dc.rights.holder | © The University of Chicago | en |
dc.identifier.externaluri | https://www.journals.uchicago.edu/doi/10.1086/722332 | en |
dc.identifier.doi | 10.1086/722332 | |
rioxxterms.funder | Default funder | en |
rioxxterms.identifier.project | Default project | en |
rioxxterms.version | VoR | en |
rioxxterms.versionofrecord | 10.1086/722332 | en |
rioxxterms.funder.project | 9ce4e4dc-26e9-4d78-96e9-15e4dcac0642 | en |