{"type":"script","doc_desc":{"producers":[{"abbr":"CK","name":"Krestel","affiliation":"World Bank"}],"prod_date":"2023-07-25","version":"1"},"project_desc":{"authoring_entity":[{"name":"Oyebola Okunogbe","affiliation":"World Bank","author_id":[{"type":"ORCID","id":"0000-0002-2698-4584"}],"email":"ookunogbe@worldbank.org"},{"name":"Victor Pouliquen","affiliation":"University of Oxford","email":"victorpouliquen@gmail.com"}],"output":[{"type":"Published Paper","doi":"https:\/\/doi.org\/10.1257\/pol.20200123","title":"Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing","authors":"Oyebola Okunogbe, Victor Pouliquen","uri":"https:\/\/www.aeaweb.org\/articles?id=10.1257\/pol.20200123"}],"software":[{"name":"Stata","library":[""]},{"name":"R"},{"name":"LaTeX"}],"title_statement":{"idno":"PP_TJK_2022_PRWP-8452_v01","title":"Reproducibility package for Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing","identifiers":[{"type":"DOI","identifier":"https:\/\/doi.org\/10.3886\/E131281V1"}]},"language":[{"name":"English","code":"EN"}],"acknowledgment_statement":"We are grateful to three anonymous referees for their helpful comments and suggestions that helped to improve this paper. We thank Emil Abdykalykov, Penelope Fidas, Alisher Isaev, Rustam Karimov, Vazha Nadareishvili, Dmitry Pyatachenko, Inomjon Sadulloev, World Bank Group (WBG) Tajikistan country office, and partners from the Tax Committee of Tajikistan for their invaluable cooperation. We also appreciate input provided by Alejandra M. Alcantara, Jean Marie Baland, Anne Brockmeyer, Ana Goicoechea, Marc Gurgand, Elise Huilery, Asim Khwaja, David McKenzie, Christopher D. Miller, Jennifer Murtazashvili, Paul Novosad, Owen Ozier, Dina Pomeranz, Simon Quinn, Gabriel Tourek, Liam Wren Lewis, and several seminar participants. The study protocol received approval from Harvard Institutional Review Board. ","sponsors":[{"name":"Impact Program managed by the WBG Trade and Competitiveness Global Practice and the Impact Evaluation to Development Impact Trust Fund ","abbr":"i2i"}],"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.","production_date":"2022-02","abstract":"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.","geographic_units":[{"name":"Tajikistan","code":"TJK","type":"cty"}],"topics":[{"id":"D22","vocabulary":"JEL Classifications","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php","name":"Firm Behavior: Empirical Analysis"},{"id":"H25","vocabulary":"JEL Classifications","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php","name":"Business Taxes and Subsidies"},{"id":"H26","vocabulary":"JEL Classifications","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php","name":"Tax Evasion and Avoidance"},{"id":"O14","vocabulary":"JEL Classifications","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php","name":"Industrialization \u2022 Manufacturing and Service Industries \u2022 Choice of Technology"},{"id":"O23","vocabulary":"JEL Classifications","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php","name":"Fiscal and Monetary Policy in Development"}],"data_statement":"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.","reproduction_instructions":"A readme file with detailed instructions is part of the (external) reproducibility package.","methods":[{"name":"Random Forest","note":"Machine learning, Chernozhukov et al (2018)"},{"name":"Boosting","note":"Machine learning, Chernozhukov et al (2018)"},{"name":"OLS"}],"confidentiality":"Yes, please refer to the data statement and the readme file.","contacts":[{"name":"Oyebola Okunogbe","role":"Author","affiliation":"World Bank","email":"ookunogbe@worldbank.org"},{"name":"Reproducibility WBG","email":"reproducibility@worldbank.org","uri":"reproducibility.worldbank.org"}],"scripts":[{"file_name":"PP_TJK_2022_PRWP-8452_prg_v01.zip","zip_package":"PP_TJK_2022_PRWP-8452_prg_v01.zip","title":"Reproducibility package (data and code) for Technology, Taxation, and Corruption","date":"2022-02","software":"Stata, R, Latex","dependencies":"Stata: cdfplot, outreg","instructions":"See readme in the reproducibility package","source_code_repo":"AEA data and code repository (ICPSR)","notes":"Checked for reproducibility externally at the journal.","license":[{"name":"Creative Commons Attribution 4.0 International (CC BY 4.0) License","uri":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}]}],"reproducibility_status":{"type":"Partial access","note":"Some elements of the code or data are confidential and are not included in the reproducibility package. The readme specifies what elements can be reproduced"},"repository_uri":[{"name":"AEA Data and Code Repository","uri":"https:\/\/www.openicpsr.org\/openicpsr\/aea"}],"technology_requirements":"The R codes can take a few hours to run.","license":[{"name":"Creative Commons Attribution 4.0 International (CC BY 4.0) License","uri":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}]},"tags":[{"tag":"Partially Reproducible"},{"tag":"Published Paper"}],"schematype":"script"}