중남미
연구정보
[경제] Targeting in Tax Compliance Interventions : Experimental Evidence from Honduras
중남미 기타 국외연구자료 연구보고서 - World Bank 발간일 : 2022-03-14 등록일 : 2022-03-18 원문링크
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.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
| 이전글 | [경제] Comprehensive Development Plan for El Salvador, Guatemala, Honduras and sou... | 2021-10-03 |
|---|---|---|
| 다음글 | [경제] Macro Poverty Outlook for Honduras : April 2023 | 2023-06-02 |
