{"type":"script","doc_desc":{"producers":[{"name":"Reproducibility WBG","abbr":"DECDI","affiliation":"World Bank - Development Impact Department","role":"Verification and preparation of metadata"}],"prod_date":"2026-01-07","version":"1"},"project_desc":{"authoring_entity":[{"name":"Anne Brockmeyer","affiliation":"World Bank","email":"abrockmeyer@worldbank.org"},{"name":"Pierre Bachas","affiliation":"World Bank ","email":"pbachas@worldbank.org"},{"name":"Alipio Ferreira","affiliation":"Southern Methodist University","email":"alipioferreira@smu.edu"},{"name":"Bassirou Sarr","affiliation":"Senegal Ministry of Finance","email":"basarr@minfinances.sn"}],"title_statement":{"title":"Reproducibility package for Algorithms And Bureaucrats: Evidence From Tax Audit Selection In Senegal","idno":"RR_SEN_2025_468"},"data_statement":"Almost all data is restricted and has not been included in the reproducibility package. For more details, please refer to the README file. ","datasets":[{"uri":"https:\/\/anads.ansd.sn\/index.php\/catalog\/148\/study-description#study_desc1684335103457","name":"Firm Census Registry Senegal (2016)","note":"Files location: Senegal tax audits\\Analysis all data\\wastedata (Liste des immatriculations ANSD.xlsx). Data was provided directly to the authors by the Agence Nationale de la Statistique et de la D\u00e9mographie (ANSD), R\u00e9publique du S\u00e9n\u00e9gal, in 2018. The Senegal 2016 firm census data can be obtained through an access request directed to ANSD.","access_type":"Data is publicly available but does not allow redistribution, and is not included in the reproducibility package","license":"Custom License","license_uri":"https:\/\/anads.ansd.sn\/index.php\/catalog\/148\/study-description#study_desc1684335103457","citation":"Agence Nationale de la Statistique et de la D\u00e9mographie (ANSD), R\u00e9publique du S\u00e9n\u00e9gal. Firm Census Registry Senegal (2016) [dataset]. https:\/\/anads.ansd.sn\/index.php\/catalog\/148\/study-description#study_desc1684335103457. Access date: 2018"},{"name":"Tax records from Senegal's Tax Administration (2018-2019)","note":"Files location: Senegal tax audits\\Programme_2020\\data_raw\\dossier_DRSCF_13122019\\Requetes_18112019\\Donnees SIGTAS. Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, in 2020 under a strict confidentiality agreement. Files include: Dec_CGU_2018_2019.xlsx; Dec_IS_2018_2019.xlsx; Dec_RAS_IRPP_2018_2019.xlsx; Dec_RAS_TIERS_2018_2019.xlsx; Dec_TAF_2018_2019.xlsx; Dec_TVA_2018.xlsx; Dec_TVA_2019.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. Tax records from Senegal's Tax Administration (2018-2019) [dataset]. Access date: 2020"},{"name":"Tax records from Senegal's Tax Administration (2016-2020)","note":"Files location: Senegal tax audits\\Programme_2021\\data_raw\\Extractions 2021. Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, in 2021 under a strict confidentiality agreement. Files include: Cotisations_IS_2016.xls; Cotisations_IS_2017.xls; Cotisations_IS_2018.xls; Cotisations_IS_2019.xls; Cotisations_IS_2020.xls; Cotisations_RAS_REDEVANCES_TIERS_2016_12.xls; Cotisations_RAS_REDEVANCES_TIERS_2017_12.xls; Cotisations_RAS_REDEVANCES_TIERS_2018_12.xls; Cotisations_RAS_REDEVANCES_TIERS_2019_12.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_01.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_02.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_03.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_04.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_05.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_06.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_07.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_08.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_09.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_10.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_11.xls; Cotisations_RAS_REDEVANCES_TIERS_2020_12.xls. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. Tax records from Senegal's Tax Administration (2016-2020) [dataset]. Access date: 2021"},{"name":"Treasury Payment Records on Firm Trade from Senegal's Tax Administration (2014-2018)","note":"Files location: Senegal tax audits\\Programme_2019\\raw_data (Mandats_2014.csv; Mandats_2015.csv; Mandats_2016.csv; Mandats_2017.csv) and Senegal tax audits\\Programme_2020\\data_raw\\dossier_DRSCF_13122019\\Requetes_18112019\\Donnees de la banque de donnees fiscales_Old (D\u00e9tail_des_mandats_2018.xls). Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, in July 2019 under a strict confidentiality agreement. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. Treasury Payment Records on Firm Trade from Senegal's Tax Administration (2014-2018) [dataset]. Access date: July 2019"},{"name":"Customs Records on Firm Trade from Senegal's Tax Administration (2014-2018)","note":"Files location: Senegal tax audits\\Programme_2019\\raw_data. Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, in July 2019 under a strict confidentiality agreement. Files include: Exportations_2014.csv; Exportations_2015.csv; Exportations_2016.csv; Exportations_2017.csv; Exportations_2018.csv; Exportations_2018.txt; Importations_2014.csv; Importations_2015.csv; Importations_2016.csv; Importations_2017.csv; Importations_2018.csv. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. Customs Records on Firm Trade from Senegal's Tax Administration (2014-2018) [dataset]. Access date: July 2019"},{"name":"Customs Records on Firm Trade from Senegal's Tax Administration (2018-2019)","note":"Files location: Senegal tax audits\\Programme_2020\\data_raw\\dossier_DRSCF_13122019\\Requetes_18112019\\Donnees de la banque de donnees fiscales new. Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, in 2020 under a strict confidentiality agreement. Files include: Detail_exportations_douanieres_2018.xlsx; Detail_exportations_douanieres_2019.xlsx; Detail_importations_douanieres_2018.xlsx; Detail_importations_douanieres_2019.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. Customs Records on Firm Trade from Senegal's Tax Administration (2018-2019) [dataset]. Access date: 2020"},{"name":"Customs Records on Firm Trade from Senegal's Tax Administration (2016-2020)","note":"Files location: Senegal tax audits\\Programme_2021\\data_raw\\Extractions 2021. Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, in 2021 under a strict confidentiality agreement. Files include: T_Importations_DGD_2016.xlsx; T_Importations_DGD_2017.xlsx; T_Importations_DGD_2018.xlsx; T_Importations_DGD_2019.xlsx; T_Importations_DGD_2020.xlsx; T_Exportations_DGD_2016.xlsx; T_Exportations_DGD_2017.xlsx; T_Exportations_DGD_2018.xlsx; T_Exportations_DGD_2019.xlsx; T_Exportations_DGD_2020.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. Customs Records on Firm Trade from Senegal's Tax Administration (2016-2020) [dataset]. Access date: 2021"},{"name":"Treasury Payment Records on Firm Trade from Senegal's Tax Administration (2016-2020)","note":"Files location: Senegal tax audits\\Programme_2021\\data_raw\\Extractions 2021. Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, in 2021 under a strict confidentiality agreement. Files include: T_Mandats_DGB_2016.xlsx; T_Mandats_DGB_2017.xlsx; T_Mandats_DGB_2018.xlsx; T_Mandats_DGB_2019.xlsx; T_Mandats_DGB_2020.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. Treasury Payment Records on Firm Trade from Senegal's Tax Administration (2016-2020) [dataset]. Access date: 2021"},{"name":"Third Party Reports on Revenues and Sales","note":"Files location: Senegal tax audits\\Programme_2021\\data_raw\\Extractions 2021\\Annexe_TVA_AchatsLocaux\\Programme_2020\\data_raw\\dossier_DRSCF_13122019\\Requetes_18112019\\Donnees de la banque de donnees fiscales new. Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, in 2020 under a strict confidentiality agreement. Files include: Total_chiffre_d'affaires_estim\u00e9_des_clients.xls; Total_chiffre_d'affaires_estim\u00e9_des_fournisseurs.xls. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. Third Party Reports on Revenues and Sales [dataset]. Access date: 2020"},{"name":"Value Added Tax Annexes (2016-2021)","note":"Files location: Senegal tax audits\\Programme_2021\\data_raw\\Extractions 2021\\Annexe_TVA_AchatsLocaux. Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, in 2021 under a strict confidentiality agreement. Files include: ACHATS_LOCAUX_p1_28042021.xlsx; ACHATS_LOCAUX_p2_28042021.xlsx; ACHATS_LOCAUX_p3_28042021.xlsx; ACHATS_LOCAUX_p4_28042021.xlsx; ACHATS_LOCAUX_p5_28042021.xlsx; ACHATS_LOCAUX_p6_28042021.xlsx; Annexe_dec_ACHATS-LOCAUX_P1-2_08022021.xlsx; Annexe_dec_ACHATS-LOCAUX_P2-2_08022021.xlsx; EXO_p1_28042021.xlsx; EXO_p2_28042021.xlsx; EXPORTATIONS_28042021.xlsx; IMPORTATIONS_28042021.xlsx; PRECOMPTE_28042021.xlsx; SUSPENSION_28042021.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. Value Added Tax Annexes (2016-2021) [dataset]. Access date: 2021"},{"name":"List of Taxpayers 2020 Dataset ","note":"Files location: Senegal tax audits\\Programme_2021\\data_raw\\Extractions 2021\\Annexe_TVA_AchatsLocaux\\Programme_2020\\data_raw\\dossier_DRSCF_13122019\\Requetes_18112019\\Donnees SIGTAS (Liste actualis\u00e9es des contribuables pour l'ann\u00e9e 2020 avec le secteur activit\u00e9.xlsx). Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, in 2020 under a strict confidentiality agreement. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. List of Taxpayers 2020 Dataset [dataset]. Access date: 2020"},{"name":"Taxpayer General Information 2020","note":"Files location: Senegal tax audits\\Programme_2020\\data_raw\\dossier_DRSCF_13122019\\Requetes_18112019\\Repertoire des centres. Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, in 2020 under a strict confidentiality agreement. Files include: Repertoire DGE \u00e0 jour.xlsx; R\u00e9pertoire du CME 1.xlsx; R\u00e9pertoire du CME 2.xlsx; REPERTOIRE DU CPR.xlsx; DP_ REPERTOIRE CONSOLIDE.xlsx; Fatck_REPERTOIRE GENERAL.xlsx; Liste_des_contribuables_RUF_actualis\u00e9e_2020.xls; Kolda_CONTRIBUABLES KOLDA VELINGARA.xls; Louga_fichier des contribuables.xlsx; Pikine Gu\u00e9diawaye_REPERTOIRE.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. Taxpayer General Information 2020 [dataset]. Access date: 2020"},{"name":"Taxpayer General Information - Historic Data","note":"Files location: Senegal tax audits\\Programme_2019\\repertoires. Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, in 2019 under a strict confidentiality agreement. Files include: CSF DE DAKAR PLATEAU REPERTOIRE CONSOLIDEclean.xlsx; CSFGRAND DAKAR DOSSIER POUR LE CONTROLE.xlsx; REPERTOIRE NGOR ALMADIES.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. Taxpayer General Information - Historic Data [dataset]. Access date: 2019"},{"name":"Historic Audits Data (2018-2021)","note":"Files location: Senegal tax audits\\Programme_2019\\program_2018_to_control_for; Senegal tax audits\\Programme_2019\\spreadsheets VG; Senegal tax audits\\Programme_2019\\spreadsheets CP; Senegal tax audits\\Programme_2020\\data_proc; Senegal tax audits\\Programme_2021\\selection files\\DGID. Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, during 2019-2021 under a strict confidentiality agreement. Files include: selection_VG_pour_mathiam_sans_details_ 3 Jul 2018.xlsx; Programme_CSP.xlsx; Liste VG pour Mathiam approved \u2013 DME.xlsx; Liste VG pour Mathiam approved \u2013 DSF.xlsx; Liste VG pour Mathiam approved \u2013 DGE.xlsx; Liste CP pour Mathiam approved \u2013 DME.xlsx; Liste CP pour Mathiam approved \u2013 DSF.xlsx; Liste CP pour Mathiam approved \u2013 DGE.xlsx; Liste VG 2020 approuv\u00e9s.xlsx; Liste Programme CSP 2020.xlsx; Programme DSF cleaned by Alipio.xlsx; PROGRAMME DME CFE.xlsx; PROGRAMME DGE APPROUVE 2021.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. Historic Audits Data (2018-2021) [dataset]. Access date: 2019-2021"},{"name":"Audit Selection Process Data for Audit Programs (2018-2020)","note":"Files location: Senegal tax audits\\Analyse des resultats du Programme_2018\\Proc_data; Senegal tax audits\\Programme_2019\\proc; Senegal tax audits\\Programme_2020\\data_proc; Senegal tax audits\\Programme_2019\\waste. Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, in 2021 under a strict confidentiality agreement. Files include: selection_final_VG_ninea_ 26 Mar 2018.dta; selection_safeties_VG_ninea.dta; Selected_CP_Final_ 26 Mar 2018.dta; VG_Selection_DGE_Final.dta; VG_Selection_DME_Final.dta; VG_Selection_DSF_Final.dta; CP_Selection_DME_Final.dta; CP_Selection_DSF_Final.dta; selectionCSP.dta; riskscore.dta; Liste VG 2020 approuv\u00e9s.xlsx; selectionVG_secondround.dta; RetrievedNineaAuditsfinal.dta. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. Audit Selection Process Data for Audit Programs (2018-2020) [dataset]. Access date: 2021"},{"name":"Audit Records Data (2018-2020)","note":"Files location: Infractions-saisie\\CME; Infractions-saisie\\CPR; Infractions-saisie\\D-P; Infractions-saisie\\DGE; Infractions-saisie\\GD; Infractions-saisie\\NG-A; Infractions-saisie\\PK-G. Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, in 2021 under a strict confidentiality agreement. Files include: 11022020_CME2_MSB.xlsx; 20102020_CME1_MSB.xlsx; BAMBA_13112020.xlsx; CN_13112020_CME1.xlsx; CN_22022021_CME2.xlsx; BD_19042021.xlsx; CN_19042021.xlsx; MSB_CPR.xlsx; BD_27072021.xlsx; CN_27072021.xlsx; MSB_27072021.xlsx; BD_DGE.xlsx; CN_DGE.xlsx; MSB_DGE.xlsx; BD_31-05-2022.xlsx; CBN_31-05-2022.xlsx; YS_31-05-2022.xlsx; BD_15-10-2021.xlsx; CN_15-10-2021.xlsx; MSB_15-10-2021.xlsx; BD_08-03-2022.xlsx; CBN_08-03-2022.xlsx; YS_08-03-2022.xlsx. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. Audit Records Data (2018-2020) [dataset]. Access date: 2021"},{"name":"Audit Follow-up Data","note":"Files location: Senegal tax audits\\Analyse des resultats du Programme_2018\\Alipio (datasetprogramme2018.dta) and Senegal tax audits\\Analyse des resultats du Programme_2019\\Proc_data (programme2019resultats.dta). Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, in 2021 under a strict confidentiality agreement. These files contain audit follow-up information (audit outcomes) for the audit programs. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. Audit Follow-up Data [dataset]. Access date: 2021"},{"name":"Inspector Survey Data (sampling frame and instruments, 2017)","note":"Files location: Senegal tax audits\\Inspector survey instruments and admin\\Sampling frame (DAP PERSONNEL INSP ET CONTROLEURS AVEC DATE DERNIERE AFFECTATION.xlsx) and Senegal tax audits\\Inspector survey data and analysis\\data (Matricules.xlsx); base_finale2. Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, in 2021 under a strict confidentiality agreement. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. Inspector Survey Data (sampling frame and instruments, 2017) [dataset]. Access date: 2021"},{"name":"Taxpayer Survey Data (2020-2021)","note":"Files location: Senegal tax audits\\Taxpayer Survey\\Survey results (Enqu\u00eate Fiscalit\u00e9_WIDE.txt; Enqu\u00eate Fiscalit\u00e9 Seconde vague_WIDE.csv.txt) and Senegal tax audits\\Taxpayer Survey\\Sample (Echantillon Enqu\u00eate 2020 Deuxi\u00e8me Vague toutes entreprises.xlsx; Echantillon Enqu\u00eate 2020 v2.xlsx). Data was generated by the researchers through a taxpayer survey conducted in two waves (October\u2013December 2020 and March\u2013May 2021). This dataset is restricted and not available for publication. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"World Bank. Taxpayer Survey Data (2020-2021) [dataset]. Access date: 2021"},{"name":"Risk Scores for Audit Programs (2019-2020)","note":"Files location: Senegal tax audits\\Programme_2019\\proc (ALLDATASETS_riskscore.dta) and Senegal tax audits\\Programme_2020\\data_proc (riskscore.dta). Data was provided directly to the authors by the Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal, in 2019 and 2020. Risk scores were derived from the audit selection algorithm prepared jointly between the researchers and the DGID. This dataset is restricted and not included in the reproducibility package. For more information on the data, interested users can contact the author at abrockmeyer@worldbank.org.","access_type":"Data is restricted and not included in the reproducibility package","license":"Custom License","citation":"Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines (DGID), R\u00e9publique du S\u00e9n\u00e9gal. Risk Scores for Audit Programs (2019-2020) [dataset]. Access date: 2019-2020"},{"uri":"https:\/\/nipfp.org.in\/documents\/3338\/12-_World_Bank_IND_PFR_Data_Visualization_Tool.pdf","name":"Public Finance Review Visualization Tool","note":"Files location: Senegal tax audits\\Analysis all data\\replication_package\\Code Additional Figures (PFR Data Visualization Tool - Oct 30 2024 version). Accessed on October 30, 2024.","access_type":"Data is publicly available and included in the reproducibility package","license":"Direct Download","citation":"World Bank. Public Finance Review Visualization Tool [dataset]. Access date: October 30, 2024. https:\/\/nipfp.org.in\/documents\/3338\/12-_World_Bank_IND_PFR_Data_Visualization_Tool.pdf"},{"name":"Google Maps Distance Data to Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines Offices ","note":"Files location: Senegal tax audits\\Analysis all data\\replication_package\\Working data (output_adressforgoogle.xlsx). Data was generated by the researchers in September 2023 by scraping distance information from Google Maps (reference date: Monday, September 6th 2023, at 3 pm). The data was extracted using the web scraping code in Python located at Senegal tax audits\\Analysis all data\\replication_package\\Code Prepare Analysis Data\\Search coordinates and distances of firms.ipynb. This dataset contains information on firm locations and is not included in the reproducibility package.","access_type":"Data is restricted and not included in the reproducibility package","citation":"Google Maps. Google Maps Distance Data to Direction G\u00e9n\u00e9rale des Imp\u00f4ts et des Domaines Offices (reference date: September 6, 2023) [dataset]. Access date: September 2023."}],"software":[{"name":"R","version":"4.4.1"},{"name":"Stata","version":"18"}],"scripts":[{"title":"Reproducibility package for Algorithms And Bureaucrats: Evidence From Tax Audit Selection In Senegal","date":"2026-01","notes":"Computational reproducibility verified by Development Impact (DECDI) Analytics team, World Bank.","instructions":"See README in reproducibility package.","file_name":"RR_SEN_2025_468","zip_package":"RR_SEN_2025_468.zip","dependencies":"R dependencies are listed in the file renv.lock. Stata dependencies are listed in the ado folder."}],"repository_uri":[{"name":"Reproducible Research Repository (World Bank)","uri":"https:\/\/reproducibility.worldbank.org"}],"production_date":"2026-01-07","abstract":"Can algorithms enhance bureaucrats\u2019 work in developing countries? In data-poor environments, bureaucrats often exercise discretion over key decisions, such as audit selection. Exploiting newly digitized micro-data, this study conducted an at-scale field experiment whereby half of Senegal\u2019s annual audit program was selected by tax inspectors and the other half by a transparent risk-scoring algorithm. The algorithm-selected audits were 17 percentage points less likely to be conducted, detected 47% less evasion, were less cost-effective, and did not reduce corruption. Moreover, even a machine-learning algorithm would only have moderately raised detected evasion. These results are consistent with bureaucrats\u2019 expertise, the task complexity, and inherent data limitations.","geographic_units":[{"name":"Senegal","code":"SEN"}],"keywords":[{"name":"Audits"},{"name":"Algorithms"},{"name":"Discretion"},{"name":"Risk-Score"},{"name":"Tax Administration"},{"name":"Tax Evasion"}],"topics":[{"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":" H83","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Public Administration \u2022 Public Sector Accounting and Audits","parent_id":"H8"},{"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":" D73","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Bureaucracy \u2022 Administrative Processes in Public Organizations \u2022 Corruption","parent_id":"D7"}],"output":[{"type":"Working Paper","description":"Policy Research Working Papers (PRWP) 11205","title":"Algorithms And Bureaucrats: Evidence From Tax Audit Selection In Senegal","uri":"http:\/\/documents.worldbank.org\/curated\/en\/099318309052518864"}],"language":[{"name":"English","code":"EN"}],"technology_requirements":"Runtime: ~5 hours.","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":"Anne Brockmeyer","affiliation":"World Bank","email":"abrockmeyer@worldbank.org"},{"name":"Reproducibility WBG","affiliation":"World Bank","email":"reproducibility@worldbank.org"}],"reproduction_instructions":"To reproduce the findings in this paper, users should follow the steps below.\n\n1. Acquire the restricted data and place it in the appropriate folders. More information is provided in the data entry section. In addition, the package includes a file describing the expected folder structure for the restricted data, for users who are able to obtain access (`READ ME scripts and datasets`).\n\n2. Run the code in the intended order after updating the global main path in each script. The scripts should be executed as follows:\n   1. `Master Tax`  do.\n   2. `MASTER Prepare Analysis` do.  \n   3. `MASTER Analysis` do.\n   4. `Construct_Data_RF_For_All_Logs` do.  \n   5. `00_Main` R.   \n   6. `Senegal_Lit_Graph`do.   \n\nRunning these scripts will generate all figures and tables presented in the final paper.\nBecause most of the data is restricted and users may not be able to run the full workflow, the results verified by the replicators are included in the `Outputs` folder. This allows users to verify that the results correspond to the findings reported in the paper.","technology_environment":"Paper exhibits were reproduced on a computer with the following specifications:\n\u2022 OS: Windows 11 Enterprise\n\u2022 Processor: Intel(R) Core(TM) i5-1145G7 CPU @ 2.60GHz\n\u2022 Memory available: 15.7 GB"},"tags":[{"tag":"DOI"},{"tag":"Open Code"},{"tag":"Restricted Data"}],"schematype":"script"}