국제무역
Do Information-Based Interventions Influence Tax Compliance Differently across Men and Women? Experimental Evidence from Ethiopia
This study investigates taxpayer responses to tax compliance interventions undertaken in collaboration with Ethiopia’s revenue authority, focusing on gender differences among business owners. The research targeted a sample of 5,408 business owners, and the interventions-letters highlighting tax obligations and civic responsibilities-were successfully implemented with 3,551 participants. The interventions involved letters emphasizing tax obligations and civic duties and 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’ gender. Specifically, the result shows that the difference in tax compliance between male and female business owners is not statistically significant at both intensive and extensive margins. This indicates that gender did not play a meaningful role in influencing tax compliance as a result of the intervention.
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