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Reproducibility package for Tax Compliance And Gender: Evidence From Field Experiment In Ethiopia

2026
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Reference ID
RR_ETH_2025_386
Author(s)
Firew Bekele Woldeyes, Alemayehu A. Ambel
Metadata
JSON
Created on
Apr 02, 2026
Last modified
Apr 06, 2026
Page views
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  • Overview
  • Reproducibility Package
  • Description
  • Scope and coverage
  • Disclaimer
  • Access and rights
  • Contacts
  • Information on metadata

    • Overview

    Abstract

    This study investigates taxpayer responses to tax compliance interventions by Addis Ababa’s revenue authority, focusing on gender differences among business owners. The interventions, involving letters emphasizing tax obligations and civic duties, were evaluated through a randomized controlled trial across diverse economic sectors and sub-city locations. Data from quantitative surveys and administrative records provided information about reported tax declarations and compliance behaviors. The findings indicate a balance in key variables before the intervention, with notable impacts of the intervention on reported profit tax declarations. While examining gender differences in tax compliance, the study found no differential effects of the intervention based on business owners’ gender.

    Reproducibility Package

    Scripts
    Get Reproducibility Package
    File name
    RR_ETH_2025_386
    Zip package
    RR_ETH_2025_386.zip
    Title
    Reproducibility package for Tax Compliance And Gender: Evidence From Field Experiment In Ethiopia
    Date
    2026-04
    Dependencies
    Stata dependencies are listed in the ado folder.
    Instructions
    See README in reproducibility package.
    Notes
    Computational reproducibility verified by Development Impact (DECDI) Analytics team, World Bank.
    Source code repository
    Repository name URI
    Reproducible Research Repository (World Bank) https://reproducibility.worldbank.org
    Software
    Name
    Stata
    Version
    16 MP

    Reproducibility

    Technology environment

    Paper exhibits were reproduced on a computer with the following specifications:
    • OS: Windows 11 Enterprise
    • Processor: 13th Gen Intel(R) Core(TM) i7-1365U 1.80GHz
    • Memory available: 16.0 GB
    Technology requirements

    Run time: ~ 5 minutes
    Reproduction instructions

    To reproduce the findings in this paper, a replicator must:

    1. Secure Access to Data:

      • Restricted data: Access the restricted datasets not included in the package. See the Datasets section for more details. Once access is granted, place the data in the appropriate folder.
      • Synthetic data: No data access is required. The package includes synthetic data that mirrors the structure of the original datasets but contains randomly generated values. Note that outputs will differ from those reported in the paper.

    2. Run the Package:

      • Update the working directory in line 24 of data_preparation/0master_taxation_gender and run the code.
      • Update the working directory in line 27 of analysis/main and run the code.

    Since the original data cannot be redistributed, the package includes the outputs produced by the authors, which can be used to review the results presented in the paper.

    Data

    Datasets
    Name
    Administrative Tax Data
    Note
    Source: Ministry of Revenue, Ethiopia. Data accessed in 2018. Contains 5 modules: (1) Electronic Sales Registry Machine Utilization (ESRMData.xlsx); (2) Firm Characteristics (FirmCharacterstics_ESICAA_MOR.xlsx); (3) Financial Statements (FstatementAAMOR.xlsx); (4) Profit Tax Paid (ProfitTaxPaid_AA_MOR.xlsx); (5) Taxpayer Category (TPCategoryDataAA_MOR.xlsx). All files are located in data/input/. Access is restricted; the right to use anonymized tax data requires individual assessment and public sharing is prohibited. For access inquiries, contact the Ministry of Revenue: info.mor@mor.gov.et.
    Access policy
    Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution and it is not included in the reproducibility package.
    License
    Custom License
    Citation
    Ministry of Revenue Ethiopia. 2018. "Administrative Tax Data" [dataset]. Unpublished data. Accessed 2018.
    Name
    Taxpayers' Treatment Status and Gender
    Note
    Source: Shimeles, Gurara and Woldeyes (2017). Data accessed in 2015. Contains treatment group assignments and gender of taxpayers from the randomized field experiment targeting 5,400 randomly selected taxpayers in Addis Ababa for fiscal year 2013/2014. Access is restricted and not publicly available. One of the co-authors of the current paper is also a co-author of the original study. File location: data/input/id_genderv5.xlsx.
    Access policy
    Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution and it is not included in the reproducibility package.
    License
    Custom License
    Citation
    Shimeles, A., Gurara, D.Z., Woldeyes, F. 2017. "Taxpayers' Treatment Status and Gender" [dataset]. Unpublished data. Accessed 2015.
    Data statement

    All data is restricted and has not been included in the reproducibility package. The package includes synthetic data that mirrors the structure of the original datasets but contains randomly generated values, provided to demonstrate how the code works. For more details, please refer to the README file.

    Description

    Output
    Type
    Working Paper
    Title
    Tax Compliance And Gender: Evidence From Field Experiment In Ethiopia
    Description
    Policy Research Working Papers (PRWP)
    Authors
    Author Affiliation Email
    Firew Bekele Woldeyes Policy Studies Institute w.firew@gmail.com
    Alemayehu A. Ambel World Bank aambel@worldbank.org
    Date of production

    2026-04-01

    Scope and coverage

    Geographic locations
    Location Code
    Ethiopia ETH
    Keywords
    Gender Tax Compliance Ethiopia
    Topics
    ID Topic Parent topic ID Vocabulary Vocabulary URI
    J16 Economics of Gender • Non-labor Discrimination J1 Journal of Economic Literature (JEL)
    H26 Tax Evasion and Avoidance H2 Journal of Economic Literature (JEL)

    Disclaimer

    Disclaimer

    The materials in the reproducibility packages are distributed as they were prepared by the staff of the International Bank for Reconstruction and Development/The World Bank. The findings, interpretations, and conclusions expressed in this event do not necessarily reflect the views of the World Bank, the Executive Directors of the World Bank, or the governments they represent. The World Bank does not guarantee the accuracy of the materials included in the reproducibility package.

    Access and rights

    License
    Name URI
    Modified BSD3 https://opensource.org/license/bsd-3-clause/

    Contacts

    Contacts
    Name Affiliation Email
    Firew Bekele Woldeyes Policy Studies Institute w.firew@gmail.com
    Reproducibility WBG World Bank reproducibility@worldbank.org

    Information on metadata

    Producers
    Name Abbreviation Affiliation Role
    Reproducibility WBG DECDI World Bank - Development Impact Department Verification and preparation of metadata
    Date of Production

    2026-04-01
    Document version

    1
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