{"type":"script","doc_desc":{"producers":[{"name":"Reproducibility WBG","abbr":"DECDI","affiliation":"World Bank - Development Impact Department","role":"Verification and preparation of metadata"}],"prod_date":"2026-04-01","version":"1"},"project_desc":{"authoring_entity":[{"name":"Firew Bekele Woldeyes","affiliation":"Policy Studies Institute","email":"w.firew@gmail.com"},{"name":"Alemayehu A. Ambel","affiliation":"World Bank","email":"aambel@worldbank.org"}],"title_statement":{"title":"Reproducibility package for Tax Compliance And Gender: Evidence From Field Experiment In Ethiopia","idno":"RR_ETH_2025_386"},"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.","software":[{"name":"Stata","version":"16 MP"}],"scripts":[{"title":"Reproducibility package for Tax Compliance And Gender: Evidence From Field Experiment In Ethiopia","date":"2026-04","notes":"Computational reproducibility verified by Development Impact (DECDI) Analytics team, World Bank.","instructions":"See README in reproducibility package.","file_name":"RR_ETH_2025_386","zip_package":"RR_ETH_2025_386.zip","dependencies":"Stata dependencies are listed in the ado folder."}],"repository_uri":[{"name":"Reproducible Research Repository (World Bank)","uri":"https:\/\/reproducibility.worldbank.org"}],"production_date":"2026-04-01","abstract":"This study investigates taxpayer responses to tax compliance interventions by Addis Ababa\u2019s 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\u2019 gender.","geographic_units":[{"name":"Ethiopia","code":"ETH"}],"keywords":[{"name":"Gender"},{"name":"Tax Compliance"},{"name":"Ethiopia"}],"topics":[{"id":"J16","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Economics of Gender \u2022 Non-labor Discrimination","parent_id":"J1"},{"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"}],"output":[{"type":"Working Paper","description":"Policy Research Working Papers (PRWP)","title":"Tax Compliance And Gender: Evidence From Field Experiment In Ethiopia"}],"language":[{"name":"English","code":"EN"}],"technology_requirements":"Run time: ~ 5 minutes","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":"Firew Bekele Woldeyes","affiliation":"Policy Studies Institute","email":"w.firew@gmail.com"},{"name":"Reproducibility WBG","affiliation":"World Bank","email":"reproducibility@worldbank.org"}],"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_type":"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_type":"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."}],"reproduction_instructions":"To reproduce the findings in this paper, a replicator must:\n1. **Secure Access to Data:**\n     - **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.\n     - **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.\n\n2. **Run the Package:**\n     - Update the working directory in line 24 of data_preparation\/0master_taxation_gender and run the code.\n     - Update the working directory in line 27 of analysis\/main and run the code.\n\nSince 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.","technology_environment":"Paper exhibits were reproduced on a computer with the following specifications:\n\u2022 OS: Windows 11 Enterprise\n\u2022 Processor: 13th Gen Intel(R) Core(TM) i7-1365U 1.80GHz\n\u2022 Memory available: 16.0 GB"},"datacite":{"creators":[{"givenName":"Firew Bekele","familyName":"Woldeyes","nameType":"Personal","affiliation":[{"name":"Policy Studies Institute"}]},{"givenName":"Alemayehu A.","familyName":"Ambel","nameType":"Personal","affiliation":[{"name":"World Bank"}]}],"titles":[{"lang":"en","title":"Reproducibility package for Tax Compliance And Gender: Evidence From Field Experiment In Ethiopia"},{"title":"RR_ETH_2025_386","titleType":"Other"}],"publisher":"World Bank","publicationYear":"2026","types":{"resourceType":"Reproducibility package","resourceTypeGeneral":"Other"},"url":"https:\/\/reproducibility.worldbank.org\/index.php\/catalog\/study\/RR_ETH_2025_386","language":"en"},"tags":[{"tag":"DOI"},{"tag":"Open Code"},{"tag":"Restricted Data"},{"tag":"Synthetic Data"}],"schematype":"script"}