Publication:
Targeting in Tax Compliance Interventions: Experimental Evidence from Honduras

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dc.contributor.authorDel Carmen, Giselle
dc.contributor.authorEspinal Hernandez, Edgardo Enrique
dc.contributor.authorDe Gouvea Scot De Arruda, Thiago
dc.date.accessioned2022-03-17T17:41:43Z
dc.date.available2022-03-17T17:41:43Z
dc.date.issued2022-03-14
dc.description.abstractTax 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.en
dc.identifierhttp://documents.worldbank.org/curated/en/653411647279081382/Targeting-in-Tax-Compliance-Interventions-Experimental-Evidence-from-Honduras
dc.identifier.doi10.1596/1813-9450-9967
dc.identifier.urihttps://hdl.handle.net/10986/37155
dc.languageEnglish
dc.publisherWashington, DC: World Bank
dc.relation.ispartofseriesPolicy Research Working Paper; 9967
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectTAX AUTHORITY
dc.subjectDEVELOPMENT IMPACT EVALUATION
dc.subjectINCOME TAX DECLARATION
dc.subjectINTERNATIONAL GOOD PRACTICE
dc.subjectINCOME TAX FILING
dc.subjectINCOME TAX LIABILITY
dc.titleTargeting in Tax Compliance Interventionsen
dc.title.subtitleExperimental Evidence from Hondurasen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.date.disclosure2022-03-14
okr.date.lastmodified2022-03-14T00:00:00Zen
okr.doctypePolicy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/653411647279081382/Targeting-in-Tax-Compliance-Interventions-Experimental-Evidence-from-Honduras
okr.guid653411647279081382
okr.identifier.doi10.1596/1813-9450-9967
okr.identifier.externaldocumentum090224b088d29e1d_1_0
okr.identifier.internaldocumentum33757857
okr.identifier.reportWPS9967
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/653411647279081382/pdf/Targeting-in-Tax-Compliance-Interventions-Experimental-Evidence-from-Honduras.pdfen
okr.region.administrativeLatin America & Caribbean
okr.region.countryHonduras
okr.topicPublic Sector Economics
okr.topicPublic Finance Decentralization and Poverty Reduction
okr.topicTax Administration
okr.topicTax Law
okr.topicMacro-Fiscal Policy
okr.topicEconomic Adjustment and Lending
okr.topicTaxation and Subsidies
okr.topicFinancial Sector Policy
okr.topicEducational Sciences
okr.topicLaw and Development
okr.topicPublic Sector Development
okr.topicMacroeconomics and Economic Growth
okr.topicEducation
okr.unitDIME Governance & Inst Building (DIME3)
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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