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Tax Compliance in Rwanda: Evidence from a Message Field Experiment

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  • Giulia Mascagni
  • Christopher Nell

Abstract

In early 2016, the Rwanda Revenue Authority sent 9,000 taxpayers messages aimed at encouraging compliance. Each taxpayer was randomly allocated to a treatment group or a control group that received no message. Treatment messages varied in terms of content (deterrence, fiscal exchange, or reminder) and delivery method (letter, email, or SMS). Our randomized controlled trial evaluates the impact of this intervention on compliance behavior. We find that friendly approaches—especially a simple reminder of deadlines—are more effective than deterrence. We also provide suggestive evidence that deterrence messages produce a backfiring effect among higher-income taxpayers, while they have the expected effect for the rest.

Suggested Citation

  • Giulia Mascagni & Christopher Nell, 2022. "Tax Compliance in Rwanda: Evidence from a Message Field Experiment," Economic Development and Cultural Change, University of Chicago Press, vol. 70(2), pages 587-623.
    • Handle: RePEc:ucp:ecdecc:doi:10.1086/713929
    DOI: 10.1086/713929
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    Cited by:

    1. Kresch, Evan Plous & Walker, Mark & Best, Michael Carlos & Gerard, François & Naritomi, Joana, 2023. "Sanitation and property tax compliance: Analyzing the social contract in Brazil," Journal of Development Economics, Elsevier, vol. 160(C).
    2. Okunogbe,Oyebola Motunrayo & Santoro,Fabrizio, 2021. "The Promise and Limitations of Information Technology for Tax Mobilization," Policy Research Working Paper Series 9848, The World Bank.
    3. Yogama, Eko Arief & Gray, Daniel J. & Rablen, Matthew D., 2024. "Nudging for prompt tax penalty payment: Evidence from a field experiment in Indonesia," Journal of Economic Behavior & Organization, Elsevier, vol. 224(C), pages 548-579.
    4. Apeti, Ablam Estel & Edoh, Eyah Denise, 2023. "Tax revenue and mobile money in developing countries," Journal of Development Economics, Elsevier, vol. 161(C).
    5. Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2022. "Active Ghosts: Nil-filing in Rwanda," World Development, Elsevier, vol. 152(C).
    6. Priya Manwaring & Tanner Regan, 2023. "Public Disclosure and Tax Compliance: Evidence from Uganda," CSAE Working Paper Series 2023-05, Centre for the Study of African Economies, University of Oxford.

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