Property Tax Compliance in Tanzania
Can Nudges Help
Bibliographic Data
| ID | 4361233 |
|---|---|
| Authors | Matthew Collins (0000-0003-3785-6008, EU Tax Observatory), Matthew Collin (0000-0002-2820-8706, EU Tax Observatory), Vincenzo Di Maro (EU Tax Observatory), D K Evans (0000-0001-5413-9284, Inter-American Development Bank), Fredrick Manang (EU Tax Observatory) |
| Year | 2025 |
| Pages | 000-000 |
| Publication date | 2025-06-09 |
| Peer Reviewed | Yes |
| Open Access | No |
| 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 | 10.1086/734186 |
| OpenAlex | W4404756888 |
| Language | EN |
| Citations received | 1 |
| References cited | 32 |
This paper reports the results of a text message campaign aimed at promoting tax compliance among landowners in Dar es Salaam, Tanzania. Landowners were randomly assigned to four groups designed to test different aspects of tax morale. They received a simple text message reminder to pay their tax (a test of salience), a message highlighting the connection between taxes and public services (reciprocity), a message communicating that people who did not pay were not contributing to local or national development (social pressure), or no message (control). Recipients of any message were 18% (2 percentage points) more likely to pay any property tax by the end of the study period. While each type of message resulted in gains in payment rates, total payment amounts were highest for those who received reciprocity messages. The average estimated benefit-cost ratio across treatments is 36:1 due to the low cost of the intervention, with higher cost-effectiveness for reciprocity messages. However, there was significant geographic heterogeneity in both treatment effect sizes and estimated cost-effectiveness across the city, highlighting potential gains to program effectiveness whenever such heterogeneity can be predicted ex ante
Business · Compliance (psychology) · Double taxation · Economics · Nudge theory · Political science · Property (philosophy) · Property tax · Public economics · Socioeconomics · Tanzania · Tax reform · Fiscal Policy and Economic Growth · Islamic Finance and Banking Studies · Law · Psychology · Taxation and Compliance Studies
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| Unique citing works | 1 |
|---|---|
| Citations per year | 1 |
| Citation span | 2026 - 2026 (1) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 1 |