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...

Ausführliche Beschreibung

Bibliographische Detailangaben

1. Verfasser:	Del Carmen, Giselle (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C The World Bank 2022
Schlagworte:	Development Impact Evaluation Economic Adjustment and Lending Education Educational Sciences Income Tax Declaration Income Tax Filing Income Tax Liability International Good Practice Law and Development Macroeconomics and Economic Growth Tax Authority Tax Law
Online-Zugang:	kostenfrei
Zusammenfassung:	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 0. Contrary to the expectation of experts surveyed, only taxpayers considered to be at low risk of noncompliance increase their filing and reported income. Using rich administrative data and a causal forest algorithm, the paper finds that ex-ante predicted risk and responsiveness to the intervention are negatively correlated. These findings can inform the design of targeted interventions by tax authorities
Beschreibung:	1 Online-Ressource (66 Seiten)
DOI:	10.1596/1813-9450-9967