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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2022/03/14
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Documento de trabalho sobre pesquisa de políticas
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WPS9967
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1
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1
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2022/03/14
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Disclosed
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Targeting in Tax Compliance Interventions : Experimental Evidence from Honduras
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tax authority
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