{"type":"script","doc_desc":{"producers":[{"name":"Reproducibility WBG","abbr":"DIME","affiliation":"World Bank - Development Impact Department","role":"Verification and preparation of metadata"}],"prod_date":"2025-01-27","version":"1"},"project_desc":{"authoring_entity":[{"name":"Revocatus Paul","affiliation":"World Bank","email":"rpaul4@worldbank.org"},{"name":"Ephraim Mdee","affiliation":"Tanzania Revenue Authority"},{"name":"Massaga Fimbo","affiliation":"Tanzania Revenue Authority"},{"name":"Jonathan Karver","affiliation":"World Bank","email":"jkarver@worldbank.org"},{"name":"Zain Chaudhry","affiliation":"World Bank","email":"zchaudhry@worldbank.org"},{"name":"Christopher Hoy","affiliation":"World Bank","email":"choy@worldbank.org"}],"title_statement":{"title":"Reproducibility Package for Lying to the Taxman or Accepting a Helping Hand? Evidence From a Novel Experiment on SMEs in Tanzania","idno":"RR_TZA_2024_238"},"data_statement":"Some data is restricted and has not been included in the reproducibility package. For more details, please refer to the README file.","software":[{"name":"R","version":"4.4.2"},{"name":"Stata","version":"18.0 MP"}],"scripts":[{"title":"Reproducibility Package (code) for Lying to the Taxman or Accepting a Helping Hand? Evidence From a Novel Experiment on SMEs in Tanzania","date":"2025-01","notes":"Computational reproducibility verified by Development Impact (DIME) Analytics team, World Bank.","notes.1":"Computational reproducibility verified by Development Impact (DIME) Analytics team, World Bank.","dependencies":"Stata dependencies are listed in the ado folder.\nR dependencies are listed in the file renv.lock."}],"repository_uri":[{"name":"Reproducible Research Repository (World Bank)","uri":"https:\/\/reproducibility.worldbank.org"}],"production_date":"2025-01-27","abstract":"This paper presents the results from a novel field experiment that examined the impact of in\u0002creasing the presence of revenue authority officers on tax compliance and tax morale among Small and Medium Enterprises (SMEs) in a lower-income country. The experiment was embedded into the implementation of a representative, face-to-face survey of SMEs across mainland Tanzania. An independent survey firm was accompanied by Tanzania Revenue Authority (TRA) officers, who observed the interviews in a randomly selected set of urban and peri-urban wards. This translated into a temporary increase in the presence of tax of\u0002ficers throughout parts of the country. Our findings indicate that an increase in tax officers presence did not have a significant overall impact on tax compliance and tax morale among SMEs, as measured using a combination of administrative and survey data. However, there were short-term increases in compliance in the largest city and sustained increases in tax morale in the rest of the country. A follow-up survey suggests that these results were likely driven by an increase in the perceived credibility of enforcement rather than meaningful increases in perceptions of facilitation and trust.\n","geographic_units":[{"name":"Tanzania","code":"TZA"}],"keywords":[{"name":"Taxation"},{"name":"Public Finance"},{"name":"Small Businesses"},{"name":"Randomized Experiment"}],"topics":[{"id":"D04","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Microeconomic Policy: Formulation, Implementation, and Evaluation","parent_id":"D0"},{"id":"D80","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"General - Information, Knowledge, and Uncertainty ","parent_id":"D8"},{"id":"D90","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"General - Micro-Based Behavioral Economics ","parent_id":"D9"},{"id":"H20","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"General - Taxation, Subsidies, and Revenue","parent_id":"H2"},{"id":"H30","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"General - Fiscal Policies and Behavior of Economic Agents","parent_id":"H3"},{"id":"H50","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"General - National Government Expenditures and Related Policies","parent_id":"H5"}],"output":[{"type":"Working Paper","description":"Policy Research Working Papers (PRWP) WPS11062","title":"Reproducibility Package for Lying to the Taxman or Accepting a Helping Hand? Evidence From a Novel Experiment on SMEs in Tanzania","uri":"http:\/\/documents.worldbank.org\/curated\/en\/099358002102524493","doi":"https:\/\/doi.org\/10.1596\/1813-9450-11062"}],"language":[{"name":"English","code":"EN"}],"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":"Revocatus Paul","affiliation":"World Bank","email":"rpaul4@worldbank.org"},{"name":"Reproducibility WBG","affiliation":"World Bank","email":"reproducibility@worldbank.org"}],"datasets":[{"name":"Monthly Tax Payment Data from the Tanzania Revenue Authority","note":"Source: Tanzania Revenue Authority.\nThe dataset includes monthly tax payment data from January 2022 to March 2024, shared by the Tanzania Revenue Authority under a confidentiality agreement. The shared data was strictly anonymized. Replicators should reach out to the Tanzania Revenue Authority for access. File name:  \"202201_202403_Revo.dta\".","access_type":"Data is confidential and not included in the package. "},{"name":"List of Subnational Divisions of Tanzania","note":"Source: National Bureau of Statistics. \nList of subnational divisions by the National Bureau of Statistics. Replicators should reach out to the National Bureau of Statistics for access. File names: \"GN Latest\/1Dodoma.xls\", \"GN Latest\/2Arusha.xls\", \"GN Latest\/3Kilimanjaro.xls\", \"GN Latest\/4Tanga.xls\", \"GN Latest\/5Morogoro.xls\", \"GN Latest\/6Pwani.xls\", \"GN Latest\/7Dar es Salaam.xls\", \"GN Latest\/8Lindi.xls\", \"GN Latest\/9Mtwara.xls\", \"GN Latest\/10Ruvuma.xls\", \"GN Latest\/11Iringa.xls\", \"GN Latest\/12Mbeya.xls\", \"GN Latest\/13Singida.xls\", \"GN Latest\/14Tabora .xls\", \"GN Latest\/15RukwaGN.xls\", \"GN Latest\/16Kigoma.xls\", \"GN Latest\/17Shinyanga.xls\", \"GN Latest\/18Kagera.xls\", \"GN Latest\/19Mwanza.xls\", \"GN Latest\/20Mara.xls\", \"GN Latest\/21Manyara.xls\", \"GN Latest\/22Njombe.xls\", \"GN Latest\/23Katavi.xls\", \"GN Latest\/24Simiyu.xls\", \"GN Latest\/25Geita.xls\", \"GN Latest\/26Songwe.xls\".\n","access_type":"Data is confidential and not included in the package. "},{"name":"Survey Data (First Round Interviews)","note":"Source: authors' data collection. Survey data from the first round of interviews (December 2021). File name: \"Project Biashara Final Data set 23122022.2.sav\"","access_type":"Data will be made available in the World Bank's microdata catalog."},{"name":"Survey Data (Second Round Interviews) ","access_type":"Data will be made available in the World Bank's microdata catalog.","note":"Source: authors' data collection. Survey data from the second round of interviews (May 2024). File name: \"Tanzania_followup_may2024_v7.dta\""},{"name":" Tanzania's Population and Housing Census (2022)","note":"Source: National Bureau of Statistics (NBS) Tanzania, 2022 National Demographic Socio Economic Profile.\nA 10% subsample of Tanzania's Population and Housing Census (2022), publicly accessible through the National Bureau of Statistics.\nFile name: \"phc2022.dta\".\n","uri":"https:\/\/microdata.nbs.go.tz\/index.php\/catalog\/45","access_type":"The data is publicly available but does not allow republication. ","license":"Public Use License"}],"reproduction_instructions":"1. **Secure Access to Data:** Some of the data required for replication is not publicly available or will be made available soon.\n2. **Download and Place Data:** Once the data is obtained, users should download it and place it in the appropriate folder.\n3. **Run the Package:**\n    - Change the file paths in survey\/code\/00_master.do\n    - Change the file paths in admin\/01_split_tra.do\n    - Change the file paths in admin\/06_regressions.do\n    - Change the file paths in admin\/07_census.do\n    - Run all scripts in the order described in the README file.\n\nSince the data is not currently publicly available, the package includes the code outputs in the folder \"admin\/tables\", which contains the results produced by replicators. These files can be used to review the results presented in the paper.","technology_environment":"\u2013 Windows 10 Enterprise 22H2\n\u2013 Processor: Intel(R) Xeon(R) CPU E7- 4860 @ 2.27GHz 2.26 GHz (2 processors)\n\u2013 Memory available: 16 GB\n\u2013 Software version: Stata 18.0 MP, R version 4.4.2","technology_requirements":"The code takes approximately 15 minutes to run."},"tags":[{"tag":"Code Access"},{"tag":"Data Access"},{"tag":"DOI"},{"tag":"Open code"},{"tag":"Restricted data"}],"schematype":"script"}