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Evaluation 1 of "Asymmetry in Civic Information: An Experiment on Tax Participation among Informal Firms in Togo"

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  • Evaluator 1

Abstract

This paper uses a randomized experiment among informal firms in Togo to explore how civic tax information affects compliance and economic activity. While overall tax participation falls, the intervention leads to more accurate self-reporting among larger firms and economic expansion among smaller ones. The findings challenge standard views on tax education and offer novel insights into state"firm dynamics in low-capacity settings. With some clarifications, the paper makes a valuable contribution to the literature.

Suggested Citation

  • Evaluator 1, 2025. "Evaluation 1 of "Asymmetry in Civic Information: An Experiment on Tax Participation among Informal Firms in Togo"," The Unjournal Evaluations 2025-49, The Unjournal.
    • Handle: RePEc:bjn:evalua:e1civicasymmetry
    DOI: 10.21428/d28e8e57.7302639b/d2a55595
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    References listed on IDEAS

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    1. Kotsogiannis, Christos & Salvadori, Luca & Karangwa, John & Mukamana, Theonille, 2024. "Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data," Journal of Development Economics, Elsevier, vol. 170(C).
    2. Giulia Mascagni & Fabrizio Santoro & Denis Mukama, 2025. "Teach to comply? Evidence from a taxpayer education program in Rwanda," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(1), pages 120-162, February.
    3. Iacus, Stefano M. & King, Gary & Porro, Giuseppe, 2011. "Multivariate Matching Methods That Are Monotonic Imbalance Bounding," Journal of the American Statistical Association, American Statistical Association, vol. 106(493), pages 345-361.
    4. Iacus, Stefano M. & King, Gary & Porro, Giuseppe, 2012. "Causal Inference without Balance Checking: Coarsened Exact Matching," Political Analysis, Cambridge University Press, vol. 20(1), pages 1-24, January.
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