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Firm networks and tax compliance: experimental evidence from Uganda

Author

Listed:
  • Miguel Almunia

    (Institute for Fiscal Studies)

  • David Henning

    (Oxford University)

  • Justine Knebelmann

    (Sciences Po)

  • Dorothy Nakyambadde

    (Uganda Revenue Authority)

  • Lin Tian

    (INSEAD)

Abstract

No abstract is available for this item.

Suggested Citation

  • Miguel Almunia & David Henning & Justine Knebelmann & Dorothy Nakyambadde & Lin Tian, 2025. "Firm networks and tax compliance: experimental evidence from Uganda," IFS Working Papers W25/51, Institute for Fiscal Studies.
    • Handle: RePEc:ifs:ifsewp:25/51
    as

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    File URL: https://ifs.org.uk/sites/default/files/2025-10/WP202551-Firm-networks-and-tax-compliance-experimental-evidence-from-Uganda.pdf
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    References listed on IDEAS

    as
    1. Mrs. Andrea Lemgruber & Mr. Andrew R Masters & Mr. Duncan Cleary, 2015. "Understanding Revenue Administration: An Initial Data Analysis Using the Revenue Administration Fiscal Information Tool," IMF Departmental Papers / Policy Papers 2015/006, International Monetary Fund.
    2. Guillermo Cruces & Dario Tortarolo & Gonzalo Vazquez-Bare, 2023. "Design of partial population experiments with an application to spillovers in tax compliance," IFS Working Papers W23/17, Institute for Fiscal Studies.
    3. Esther Duflo & Emmanuel Saez, 2003. "The Role of Information and Social Interactions in Retirement Plan Decisions: Evidence from a Randomized Experiment," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 118(3), pages 815-842.
    4. Paul Carrillo & Dave Donaldson & Dina Pomeranz & Monica Singhal, 2023. "Ghosting the Tax Authority: Fake Firms and Tax Fraud in Ecuador," American Economic Review: Insights, American Economic Association, vol. 5(4), pages 427-444, December.
    5. Slemrod, Joel & Collins, Brett & Hoopes, Jeffrey L. & Reck, Daniel & Sebastiani, Michael, 2017. "Does credit-card information reporting improve small-business tax compliance?," Journal of Public Economics, Elsevier, vol. 149(C), pages 1-19.
    6. Anne Brockmeyer & Giulia Mascagni & Vedanth Nair & Mazhar Waseem & Miguel Almunia, 2024. "Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries," Journal of Economic Perspectives, American Economic Association, vol. 38(1), pages 107-132, Winter.
    7. Francesco Drago & Friederike Mengel & Christian Traxler, 2020. "Compliance Behavior in Networks: Evidence from a Field Experiment," American Economic Journal: Applied Economics, American Economic Association, vol. 12(2), pages 96-133, April.
    8. Edward Miguel & Michael Kremer, 2004. "Worms: Identifying Impacts on Education and Health in the Presence of Treatment Externalities," Econometrica, Econometric Society, vol. 72(1), pages 159-217, January.
    9. Lopez-Luzuriaga, Andrea & Scartascini, Carlos, 2019. "Compliance spillovers across taxes: The role of penalties and detection," Journal of Economic Behavior & Organization, Elsevier, vol. 164(C), pages 518-534.
    10. Vazquez-Bare, Gonzalo, 2023. "Identification and estimation of spillover effects in randomized experiments," Journal of Econometrics, Elsevier, vol. 237(1).
    11. Paolo Pinotti, 2017. "Clicking on Heaven's Door: The Effect of Immigrant Legalization on Crime," American Economic Review, American Economic Association, vol. 107(1), pages 138-168, January.
    12. Garriga, Pablo & Tortarolo, Dario, 2024. "Firms as tax collectors," Journal of Public Economics, Elsevier, vol. 233(C).
    13. Holz, Justin E. & List, John A. & Zentner, Alejandro & Cardoza, Marvin & Zentner, Joaquin E., 2023. "The $100 million nudge: Increasing tax compliance of firms using a natural field experiment," Journal of Public Economics, Elsevier, vol. 218(C).
    14. Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2021. "Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia," Journal of Economic Behavior & Organization, Elsevier, vol. 189(C), pages 172-193.
    15. Agha, Ali & Haughton, Jonathan, 1996. "Designing VAT Systems: Some Efficiency Considerations," The Review of Economics and Statistics, MIT Press, vol. 78(2), pages 303-308, May.
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