{"type":"script","doc_desc":{"producers":[{"name":"Reproducibility WBG","abbr":" DIME","affiliation":"World Bank - Development Impact Department","role":"Verification and preparation of metadata"}],"prod_date":"2024-08-01","version":"1"},"project_desc":{"authoring_entity":[{"name":"Christopher Hoy","email":"choy@worldbank.org","affiliation":"World Bank"},{"email":"fjolevski@worldbank.org","name":"Filip Jolevski","affiliation":"World Bank"},{"email":"aobeyesekere@worldbank.org","name":"Anthony Obeyesekere","affiliation":"World Bank"}],"output":[{"title":"Revealing Tax Evasion: Experimental Evidence from a Representative Survey of Indonesian Firms","type":"Working Paper","authors":"Christopher Hoy, Filip Jolevski, Anthony Obeyesekere","description":"Policy Research Working Paper (PRWP) 10857","uri":"http:\/\/documents.worldbank.org\/curated\/en\/099358407222411531\/IDU18ac8f51d1c91e14f751936b1e28e9f364a0b","doi":"https:\/\/doi.org\/10.1596\/1813-9450-10857"}],"datasets":[{"access_type":"Data is public but not included in the package. ","note":"Source: World Bank Enterprise Surveys. \nLocated at: Stata\/Data\/\nUsers must go to the following link, log in to the World Bank Enterprise Surveys and download the \"Indonesia-2023-full-data.dta\" file and save it in the \"Stata\/Data\" folder","uri":"https:\/\/login.enterprisesurveys.org\/content\/sites\/financeandprivatesector\/en\/library\/library-detail.html\/content\/dam\/wbgassetshare\/enterprisesurveys\/economy\/indonesia\/Indonesia-2023-full-data.dta","name":"World Bank Enterprise Survey (WBES) - Indonesia (2023)"}],"title_statement":{"idno":"RR_IDN_2024_171","title":"Reproducibility package for Revealing Tax Evasion Experimental Evidence from a Representative Survey of Indonesian Firms"},"abstract":"This paper examines the pervasiveness of tax evasion among firms in Indonesia and the characteristics associated with higher levels of noncompliance. Tax evasion is estimated through a randomized, double-list experiment embedded in a nationally representative survey of 2,955 registered firms. This revealed whether firms pay all the taxes they owe without them having to disclose this directly. Across both list experiments, around a quarter of the firms indirectly reveal that they have evaded taxes. Firms that do not export, face intense competition from informal firms, and believe tax administration is a major obstacle to their business are the most likely to evade taxes. These findings help to inform the enforcement activities of tax authorities in middle-income countries, which face substantial challenges in estimating levels of tax evasion and identifying noncompliant taxpayers.","geographic_units":[{"name":"Indonesia ","code":"IDN","type":"Country"}],"keywords":[{"name":"Tax Evasion"},{"name":"Experiment"},{"name":"Firms"},{"name":"Public Finance"},{"name":"Compliance"}],"topics":[{"uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","id":"H25","name":"Business Taxes and Subsidies","parent_id":"H2"},{"id":"H26 ","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Tax Evasion and Avoidance","parent_id":"H2"},{"id":"E26 ","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Informal Economy \u2022 Underground Economy","parent_id":"E2"},{"id":"D22","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Firm Behavior: Empirical Analysis","parent_id":"D2"},{"id":"O17","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Formal and Informal Sectors \u2022 Shadow Economy \u2022 Institutional Arrangements","parent_id":"O1"},{"id":"O53","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Asia including Middle East","parent_id":"O5"},{"id":"C83","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Survey Methods \u2022 Sampling Methods","parent_id":"C8"},{"id":"C93","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Field Experiments","parent_id":"C9"}],"language":[{"name":"English","code":"EN"}],"data_statement":"All data sources are publicly available but not all are included in the reproducibility package. The data can be obtained through the World Bank Enterprise Surveys","software":[{"name":"Stata","version":"18 MP","library":[""]},{"name":"R","version":"4.4.0"}],"scripts":[{"file_name":"RR_IDN_2024_171.zip","zip_package":"RR_IDN_2024_171.zip","title":"Reproducibility package (data and code) for Revealing Tax Evasion : Experimental Evidence from a Representative Survey of Indonesian Firms ","date":"2024-08","dependencies":"All dependencies are stored in the ado folder.","instructions":"See README in the reproducibility package.","notes":"Computational reproducibility verified by Development Impact (DIME) Analytics team, World Bank"}],"production_date":"2024-08","repository_uri":[{"name":"Reproducible Research Repository (World Bank)","uri":"https:\/\/reproducibility.worldbank.org"}],"technology_environment":"Paper exhibits were reproduced in a computer with the following specifications:\n\u2022 OS: Windows 11 Enterprise, version 21H2\n\u2022 Processor: Intel(R) Xeon(R) Gold 6226R CPU @ 2.90GHz, 16 Core(s)\n\u2022 Memory available: 15.7 GB\n\u2022 Software version: Stata 18, R 4.3.2\n","technology_requirements":"~5 minutes","reproduction_instructions":"To reproduce the package, first, download the publicly available data as instructed in the README file. Once you have the required dataset, update the file paths in the do files and R scripts to reflect their locations on your system. Then, run the scripts in the order specified in the README to ensure accurate reproduction of the results.","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.","license":[{"name":"Modified BSD3","uri":"https:\/\/opensource.org\/license\/bsd-3-clause\/"}],"contacts":[{"name":"Christopher Hoy","email":"choy@worldbank.org","affiliation":"World Bank"},{"name":"Reproducibility WBG","affiliation":"World Bank","email":"reproducibility@worldbank.org"}]},"tags":[{"tag":"DOI"}],"schematype":"script"}