Targeting in Tax Compliance Interventions : Experimental Evidence from Honduras (English)

Tax authorities often use low-cost communication with taxpayers to encourage voluntary compliance and avoid other costly interventions. This paper reports findings from an experiment with more than 30,000 taxpayers in Honduras, designed to assess how taxpayers with different risk scores respond to a communication intervention. Across several outcomes, the average effect of the intervention on compliance was null. Contrary to the expectation of experts...

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Author

Del Carmen,Giselle;

Espinal Hernandez,Edgardo Enrique;

De Gouvea Scot De Arruda,Thiago;
Document Date
2022/03/14
Document Type
Policy Research Working Paper
Report Number
WPS9967
Volume No
1
Total Volume(s)
1
Country
Honduras,
Region
Latin America and Caribbean,
Disclosure Date
2022/03/14
Disclosure Status
Disclosed
Doc Name
Targeting in Tax Compliance Interventions : Experimental Evidence from Honduras
Keywords
tax authority

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Citation

Del Carmen,Giselle; Espinal Hernandez,Edgardo Enrique; De Gouvea Scot De Arruda,Thiago.

Targeting in Tax Compliance Interventions : Experimental Evidence from Honduras (English). Impact Evaluation series|Policy Research working paper|no. WPS 9967 Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/653411647279081382

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Targeting in Tax Compliance Interventions : Experimental Evidence from Honduras (English)

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