Tax Compliance in Rwanda
Evidence from a Message Field Experiment
Bibliographic Data
| ID | 4360187 |
|---|---|
| Authors | Giulia Mascagni (0000-0003-1110-9215, International Centre for Tax and Development), Christopher Nell (International Centre for Migration Policy Development) |
| Year | 2022 |
| Volume | 70 |
| Issue | 2 |
| Pages | 587-623 |
| Publication date | 2022-01-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Economic Development and Cultural Change (JOURNAL) |
| Journal identifiers | ISSN: 0013-0079 • E-ISSN: 1539-2988 |
| Publisher | University of Chicago Press (PUBLISHER • US) |
| DOI | 10.1086/713929 |
| OpenAlex | W3132905864 |
| Language | EN |
| Citations received | 14 |
| References cited | 26 |
In early 2016, the Rwanda Revenue Authority sent 9,000 taxpayers messages aimed at encouraging compliance. Each taxpayer was randomly allocated to a treatment group or a control group that received no message. Treatment messages varied in terms of content (deterrence, fiscal exchange, or reminder) and delivery method (letter, email, or SMS). Our randomized controlled trial evaluates the impact of this intervention on compliance behavior. We find that friendly approaches—especially a simple reminder of deadlines—are more effective than deterrence. We also provide suggestive evidence that deterrence messages produce a backfiring effect among higher-income taxpayers, while they have the expected effect for the rest
Business · Compliance (psychology) · Deterrence (psychology) · Deterrence theory · Economics · Intervention (counseling) · Law and economics · Political science · Public economics · Randomized controlled trial · Randomized experiment · Revenue · Taxpayer · Treatment and control groups · Accounting · Gender, Labor, and Family Dynamics · Islamic Finance and Banking Studies · Law · Medicine · Psychology · Social Psychology · Taxation and Compliance Studies
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| Unique citing works | 14 |
|---|---|
| Citations per year | 3.5 |
| Citation span | 2022 - 2026 (5) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 13 |