- Abdulla, R.A. Entertainment-education in the middle east: Lessons from the egyptian oral rehydration therapy campaign. 2004 Erlbaum: Hillsdale, NJ
Paper not yet in RePEc: Add citation now
Acemoglu, D. ; Cheema, A. ; Khwaja, A. ; Robinson, J. Trust in state and nonstate actors: Evidence from dispute resolution in Pakistan. 2020 Journal of Political Economy. 128 -
- Alessandro, M. ; Cardinale Lagomarsino, B. ; Scartascini, C. ; Streb, J. ; Torrealday, J. Transparency and Trust in Government. Evidence from a Survey Experiment. 2021 World Development. 138 -
Paper not yet in RePEc: Add citation now
Allingham, M.G. ; Sandmo, A. Income tax evasion: A theoretical analysis. 1972 Journal of Public Economics. 1 323-338
- Almunia, M. ; Gerard, F. ; Hjort, J. ; Knebelmann, J. ; Nakyambadde, D. ; Raisaro, C. ; Tian, L. An Analysis of Discrepancies in Tax Declarations Submitted Under Value-added Tax in Uganda. 2017 International Growth Centre:
Paper not yet in RePEc: Add citation now
Anderson, Multiple inference and gender differences in the effects of early intervention: A reevaluation of the abecedarian, perry preschool, and early training projects. 2008 Journal of the American Statistical Association. 103 1481-1495
- Andreoni, J. ; Erard, B. ; Feinstein, J. Tax compliance. 1998 Journal of Economic Literature. 36 818-860
Paper not yet in RePEc: Add citation now
Angrist, J.D. ; Pischke, J.-S. Mostly harmless econometrics: An empiricist's companion. 2009 Princeton University Press:
- Ariel, B. Deterrence and moral persuasion effects on corporate tax compliance: Findings from a randomized controlled trial. 2012 Criminology. 50 27-69
Paper not yet in RePEc: Add citation now
Atinyan, A. ; Asatryan, Z. Nudging for tax compliance: A metaanalysis. 2019 ZEW – Leibniz Centre for European Economic Research:
Bachas, P. ; Brockmeyer, A. ; Semelet, C. The impact of COVID-19 on formal firms: Micro tax data simulations across countries. 2020 En : Policy Research Working Paper 9437. World Bank Group:
Banerjee, A. ; La Ferrara, E. ; Orozco-Olvera, V.H. The entertaining way to behavioral change: Fighting HIV with MTV. 2019 En : Policy Research Working Paper 8998. World Bank: Washington, DC
Basri, M.C. ; Felix, M. ; Hanna, R. ; Olken, B.A. Tax administration vs. tax rates: Evidence from corporate taxation in Indonesia. 2019 National Bureau of Economic Research:
Berg, G. ; Zia, B. Harnessing emotional connections to improve financial decisions evaluating the impact of financial education in mainstream media. 2013 En : World Bank Policy Research Working Paper no. 6407. WOrld Bank: Washington, DC
Besley, T. ; Persson, T. Taxation and development. 2013 North-Holland: Handbook of Public Economics: Amsterdam
Blair, R. ; Karim, S. ; Morse, B. establishing the rule of law in weak and war-torn states: evidence from a field experiment with the Liberian National Police. 2019 American Political Science Review. 113 641-657
Brockmeyer, A. ; Smith, S. ; Hernandez, M. ; Kettle, S. Casting a wider tax net: Experimental evidence from Costa Rica. 2019 American Economic Journal: Economic Policy. 11 55-87
Castro, L. ; Scartascini, C. Tax Compliance and enforcement in the pampas: Evidence from a field experiment. 2013 Journal of Economic Behavior and Organization. 116 65-82
Clotfelter, C. Tax evasion and tax rates: An analysis of individual returns. 1983 Revenue of Economic Statistics. 65 363-373
Cowell, F. ; Gordon, J. Unwillingness to pay. 1988 Journal of Public Economics. 36 305-321
Cruces, G. ; Perez-Truglia, R. ; Tetaz, M. Biased perceptions of income dis- tribution and preferences for redistribution: Evidence from a survey experiment. 2013 Journal of Public Economics. 98 100-112
- De Neve, J.-E. ; Imbert, C. ; Spinnewijn, J. ; Tsankova, T. ; Luts, M. How to improve tax compliance?. 2019 University of Warwick:
Paper not yet in RePEc: Add citation now
- Del Carpio, L. Are the neighbors cheating?. 2014 INSEAD: Mimeo
Paper not yet in RePEc: Add citation now
Doerrenberg, P. ; Peichl, A. Tax Morale and the role of social norms and reciprocity: Evidence from a randomized survey experiment, IZA discussion papers 11714. 2018 Institute of Labor Economics (IZA):
Falkinger, J. Tax evasion and equity: A theoretical analysis. 1988 Public Finance. 43 388-395
Feld, L.P. ; Frey, S.B. Deterrence and morale in taxation: An empirical analysis. 2002 En : CESifo Working Paper 760. CESifo: Munich
- Fellner, G. ; Sausgruber, R. ; Traxler, C. Testing enforcement strategies in the field: Legal threat, moral appeal and social information. 2013 Journal of the European Economic Association. 11 -
Paper not yet in RePEc: Add citation now
- Finkel, Steven ; Neundorf, Anja ; Ramirez, Ericka Gabriela Rascon Can online civic education induce democratic citizenship? experimental evidence from a new democracy. 2023 American Journal of Political Science. 1-18
Paper not yet in RePEc: Add citation now
- Fiorella, L. ; van Gog, T. ; Hoogerheide, V. ; Mayer, R.E. It's all a matter of perspective: viewing first-person video modeling examples promotes learning of an assembly task. 2017 Journal of Educational Psychology. 109 653-665
Paper not yet in RePEc: Add citation now
Fisman, R. ; Gladstone, K. ; Kuziemko, I. ; Naidu, S. Do americans want to tax wealth? Evidence from online surveys. 2020 Journal of Public Economics. 188-
Flores-Macias, G. Building support for taxation in developing countries: Experimental evidence from Mexico. 2018 World Development. 105 13-24
- Green, D.P. ; Wilke, A.M. ; Cooper, J. Countering violence against women by encouraging disclosure: A mass media experiment in rural Uganda. 2020 Comparative Political Studies. 53 2283-2320
Paper not yet in RePEc: Add citation now
Hallsworth, M. The use of field experiments to increase tax compliance. 2014 Oxford Review of Economic Policy. 30 658-679
- Heong, K.L. ; Escalada, M.M. ; Huan, N.H. ; Ky Ba, V.H. ; Quynh, P.V. ; Thiet, L.V. ; Chien, H.V. Entertainment-education and rice pest management: A radio soap opera in Vietnam. 2008 Crop Protection. 27 1392-1397
Paper not yet in RePEc: Add citation now
Hoy, C. ; Mager, F. Why are relatively poor people not more supportive of redistribution? Evidence from a randomized survey experiment across ten countries. 2021 American Economic Journal: Economic Policy. 13 299-328
Imai, K. Multivariate regression analysis for the item count technique. 2011 Journal of the American Statistical Association. 106 407-416
- IMF Fiscal policy and development: Human, social, and physical investments for the SDGs. 2019 En : Technical Report, IMF Policy Paper. :
Paper not yet in RePEc: Add citation now
- IMF Sub-Saharan Africa: A difficult road to recovery. regional economic outlook. 2020 International Monetary Fund:
Paper not yet in RePEc: Add citation now
Jensen, R. ; Oster, E. The power of TV: Cable television and women's status in India. 2009 Quarterly Journal of Economics. 124 1057-1094
- Jost, John T. ; Barberá, Pablo ; Bonneau, Richard ; Langer, Melanie ; Metzger, Megan ; Nagler, Jonathan ; Sterling, Joanna ; Tucker, Joshua A. How social media facilitates political protest: Information, motivation, and social networks. 2018 Political Psychology. 39 85-118
Paper not yet in RePEc: Add citation now
Kettle, S. ; Hernandez, M.A. ; Ruda, S. ; Sanders, M. Behavioral interventions in tax compliance: Evidence from Guatemala. 2016 En : Policy Research Working Paper WPS 7690. World Bank Group: Washington, D.C.
Khan, A. ; Nasim, S. ; Shaukat, M. ; Stegmann, A. Building trust in the state with information: Evidence from Urban Punjab. 2021 Journal of Public Economics. 202 -
Kleven, H.J. ; Knudsen, M.B. ; Kreiner, C.T. ; Pedersen, S. ; Saez, E. Unwilling or unable to cheat? Evidence from a tax audit experiment in Denmark. 2011 Econometrica. 79 651-692
La Ferrara, Eliana ; Chong, Alberto ; Duryea, Suzanne Soap operas and fertility: Evidence from Brazil. 2012 American Economic Journal: Applied Economics. 4 1-31
- Lees, A. ; Mascagni, G. ; Santoro, F. Simulating the Impact of COVID-19 on formal firms in Rwanda. 2020 World Bank:
Paper not yet in RePEc: Add citation now
Ligomeka, W. Assessing the performance of african tax administrations: A Malawian puzzle. 2019 En : African Tax Administration Paper 14. Institute of Development Studies: Brighton
- Luttmer, E. ; Singhal, M. Tax morale. 2014 Journal of Economic Perspectives. 28 149-168
Paper not yet in RePEc: Add citation now
Mascagni, G. From the lab to the field: A review of tax experiments. 2018 Journal of Economic Surveys. 32 273-301
Mascagni, G. ; Lees, A. Using administrative data to assess the impact of the pandemic in low-income countries: An application with VAT data in Rwanda. 2021 En : African Tax Administration Paper 22. Institute of Development Studies: Brighton
- Mascagni, G. ; Mengistu, A. The corporate tax burden in Ethiopia: Evidence from anonymised tax returns. 2018 Development Policy Review. 37 O248-O273
Paper not yet in RePEc: Add citation now
Mascagni, G. ; Mengistu, A.T. ; Woldeyes, F.B. Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia. 2021 Journal of Economic Behavior Organization. 189 172-193
Mascagni, G. ; Monkam, N. ; Nell, C. Unlocking the potential of administrative data in Africa: Tax compliance and progressivity in Rwanda. 2016 Institute of Development Studies: Brighton
- Mascagni, G. ; Nell, C. Tax compliance in Rwanda: Evidence from a field message experiment. 2021 Economic Development and Cultural Change. 69 -
Paper not yet in RePEc: Add citation now
Mascagni, G. ; Santoro, F. The Tax Side of the Pandemic: Compliance Shifts and Options to Fund Recovery in Rwanda. 2021 Institute of Development Studies: Brighton
Mascagni, G. ; Santoro, F. What is the role of taxpayer education in Africa?. 2018 Institute of Development Studies: Brighton
Mascagni, G. ; Santoro, F. ; Mukama, D. Teach to comply? Evidence from a taxpayer education programme in Rwanda, Working Paper 91. 2019 Institute of Development Studies: Brighton
Mascagni, G. ; Santoro, F. ; Mukama, D. ; Karangwa, J. ; Hakizimana, N. Active ghosts: Nil-filing in Rwanda. 2020 Institute of Development Studies: Brighton
- Mazziotta, A. ; Mummendey, A. ; Wright, S. Vicarious inter-group contact effects: Applying social-cognitive theory to intergroup contact research. 2011 Group Processes and Intergroup Relations. 14 255-274
Paper not yet in RePEc: Add citation now
McKenzie, D. Beyond baseline and follow-up: The case for more T in experiments. 2012 Journal of Development Economics. 99 210-221
- McKerchar, M. ; Evans, C. Sustaining growth in developing economies through improved taxpayer compliance: Challenges for policy makers and revenue authorities. 2009 eJournal of Tax Research. 7 171-201
Paper not yet in RePEc: Add citation now
Meiselman, B.S. Ghostbusting in Detroit: evidence on nonfilers from a controlled field experiment. 2018 Journal of Public Economics. 158 180-193
Moore, M. What is wrong with african tax administration?. 2020 Institute of Development Studies: Brighton
- Onu, D. ; Oats, L. The role of social norms in tax compliance: Theoretical overview and practical implications. 2016 Journal of Tax Administration. 1 1-
Paper not yet in RePEc: Add citation now
Ortega, D. ; Ronconi, L. ; Sanguineeti, P. Reciprocity and willingness to pay taxes: Evidence from a survey experiment in Latin America. 2016 Economia. 16 55-87
- Ortega, D. ; Scartascini, C. Don't blame the messenger: A field experiment on delivery methods for increasing tax compliance. 2016 Inter-American Development Bank: mimeo
Paper not yet in RePEc: Add citation now
- Ortiz, M. ; Harwood, J. ‘A social cognitive theory approach to the effects of mediated intergroup contact on intergroup attitude. 2007 Journal of Broadcasting and Electronic Media. 51 615-631
Paper not yet in RePEc: Add citation now
- Paluck, E. Reducing intergroup prejudice and conflict using the media: A field experiment in Rwanda. 2009 Journal of Personality and Social Psychology. 96 574-587
Paper not yet in RePEc: Add citation now
- Paluck, E. ; Green, D. Prejudice reduction: What works? A review and assessment of research and practice. 2009 Annual Review of Psychology. 60 339-367
Paper not yet in RePEc: Add citation now
- Pietri, E.S. ; Moss-Racusin, C.A. ; Dovidio, J.F. ; Guha, D. ; Roussos, G. ; Brescoll, V.L. ; Handelsman, J. Using video to increase gender bias literacy toward women in science. 2017 Psychology of Women Quarterly. 41 175-196
Paper not yet in RePEc: Add citation now
Pomeranz, D. No taxation without information: Deterrence and self-enforcement in the value added tax. 2015 American Economic Review. 105 2539-2569
Prichard, W., Custers, A., Dom, R., Davenport, S., & Roscitt, M. (2019). Innovations in tax compliance - Conceptual framework, Policy Research Working Paper 9032, World Bank Group.
Santoro, F. Income tax payers are not all the same - A behavioral letter experiment in Eswatini. 2022 Economic Development and Cultural Change. 7 -
Santoro, F. To file or not to file? Another dimension of non-compliance: The eswatini taxpayer survey. 2021 Journal of Behavioural and Experimental Economics. 95-
Santoro, F. ; Mdluli, W. Nil-filing in Eswatini: Should the revenue administration be concerned?. 2019 En : African Tax Administration Paper 6. Institute of Development Studies: Brighton
Schneider, F., & Medina, L. (2018). Shadow economies around the world: What did we learn over the last 20 years? Working Paper 18/17, IMF.
- Schoeman, A., Evans, C., & du Preez, H. (2021)., "The effect of changes in the value-added tax rate on tax compliance behaviour of small businesses in South Africa: A field experiment", J., Hasseldine (Ed.) Advances in Taxation Vol. 29, Emerald Publishing Limited, Bingley, pp. 65–88.
Paper not yet in RePEc: Add citation now
- Schreiber, L.A. Technical Report Innovations for Successful Societies. 2018 Princeton University:
Paper not yet in RePEc: Add citation now
Shimeles, A. ; Gurara, D.Z. ; Woldeyes, F. Taxman's dilemma: Coercion or persuasion? Evidence from a randomized field experiment in Ethiopia. 2017 American Economic Review. 107 420-424
Sjoberg, F., Mellon, J., Peixoto, T., Hemker, J., & Tsai, L. (2019). ‘Voice and punishment: A global survey experiment on tax morale’, Policy Research Working Paper 8855 World Bank.
Slemrod, J. Tax compliance and enforcement. 2019 Journal of Economic Literature. 57 904-954
Slemrod, J. ; Blumenthal, M. ; Christian, C. Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in Minnesota. 2001 Journal of Public Economics. 79 455-483
Stantcheva, S. Understanding tax policy: How do people reason?. 2020 National Bureau of Economic Research:
Torgler, B. Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland. 2004 Economics of Governance. 5 235-253
- Vaughan, P.W. ; Rogers, E.M. A staged model of communication effects: Evidence from an entertainment-education radio soap opera in Tanzania. 2000 Journal of Health Communications. 5 207-227
Paper not yet in RePEc: Add citation now
Wenzel, M. ; Taylor, N. An experimental evaluation of tax-reporting schedules: A case of evidence-based tax administration. 2004 Journal of Public Economics. 88 2785-2799