Reproducibility package for Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing
Overview
Many e-government initiatives introduce technology to improve efficiency and avoid potential human bias. Using experimental variation, we examine the impact of electronic tax filing (to replace in-person submission to tax officials) using data from Tajikistan firms. E-filing reduces the time firms spend on taxes by 40 percent. Further, among firms previously more likely to evade, e-filing doubles taxes paid. Conversely, evidence suggests that e-filing reduces tax payments among firms previously less likely to evade. These firms also pay fewer bribes, as e-filing reduces extortion opportunities. These patterns are consistent with differential treatment of firms by tax officials prior to e-filing.
Reproducibility Package
| Name | URL |
|---|---|
| Creative Commons Attribution 4.0 International (CC BY 4.0) License | https://creativecommons.org/licenses/by/4.0/ |
| Repository name | URI |
|---|---|
| AEA Data and Code Repository | https://www.openicpsr.org/openicpsr/aea |
Reproducibility
The R codes can take a few hours to run.
A readme file with detailed instructions is part of the (external) reproducibility package.
Data
We obtained the taxpayer-level data used in the paper directly from the Tajikistan Tax Committee, for the purpose of conducting this research, and subject to the condition that no confidential information would be shared with outsiders. As the Tax Committee does not currently have a formal policy for entering data use agreements with researchers, anyone wishing to obtain access to the data would need to approach the senior management at the Tax Committee and make a business case to them for data access. We would be happy to run any sensitivity analyses ourselves and share the results with anyone wishing to run such analyses.
Yes, please refer to the data statement and the readme file.
Description
| Author | Affiliation | |
|---|---|---|
| Oyebola Okunogbe | World Bank | ookunogbe@worldbank.org |
| Victor Pouliquen | University of Oxford | victorpouliquen@gmail.com |
2022-02
Scope and coverage
| Location | Code |
|---|---|
| Tajikistan | TJK |
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
| Name | URI |
|---|---|
| Creative Commons Attribution 4.0 International (CC BY 4.0) License | https://creativecommons.org/licenses/by/4.0/ |
Information on metadata
| Name | Abbreviation | Affiliation |
|---|---|---|
| Krestel | CK | World Bank |
2023-07-25
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