IDEAS home Printed from https://ideas.repec.org/p/ifs/ifsewp/25-51.html

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

    Download full text from publisher

    File URL: https://ifs.org.uk/sites/default/files/2025-10/WP202551-Firm-networks-and-tax-compliance-experimental-evidence-from-Uganda.pdf
    Download Restriction: no
    ---><---

    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. 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.
    3. Dario Tortarolo & Guillermo Cruces & 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.
    4. 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.
    5. 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.
    6. Vazquez-Bare, Gonzalo, 2023. "Identification and estimation of spillover effects in randomized experiments," Journal of Econometrics, Elsevier, vol. 237(1).
    7. 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.
    8. Garriga, Pablo & Tortarolo, Dario, 2024. "Firms as tax collectors," Journal of Public Economics, Elsevier, vol. 233(C).
    9. 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.
    10. 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.
    11. 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).
    12. 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.
    13. 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.
    14. 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.
    15. 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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dario Tortarolo & Guillermo Cruces & 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.
    2. Shah, Jawad, 2026. "Using computerized information to enforce VAT: Evidence from Pakistan," Journal of Development Economics, Elsevier, vol. 178(C).
    3. Guillermo Cruces & Dario Tortarolo & Gonzalo Vazquez-Bare, 2022. "Design of two-stage experiments with an application to spillovers in tax compliance," IFS Working Papers W22/32, Institute for Fiscal Studies.
    4. John A. List & Fatemeh Momeni & Yves Zenou, 2020. "The Social Side of Early Human Capital Formation: Using a Field Experiment to Estimate the Causal Impact of Neighborhoods," Working Papers 2020-187, Becker Friedman Institute for Research In Economics.
    5. Hernández-Agramonte, Juan Manuel & Namen, Olga & Näslund-Hadley, Emma & Biehl, Maria Loreto, 2024. "Supporting early childhood development remotely: Experimental evidence from SMS messages," Journal of Development Economics, Elsevier, vol. 166(C).
    6. Bellon, Matthieu & Dabla-Norris, Era & Khalid, Salma, 2023. "Technology and tax compliance spillovers: Evidence from a VAT e-invoicing reform in Peru," Journal of Economic Behavior & Organization, Elsevier, vol. 212(C), pages 756-777.
    7. repec:idq:ictduk:13726 is not listed on IDEAS
    8. Baylis, Kathy & Ham, Andres, 2015. "How important is spatial correlation in randomized controlled trials?," 2015 AAEA & WAEA Joint Annual Meeting, July 26-28, San Francisco, California 205586, Agricultural and Applied Economics Association.
    9. Abhijit Banerjee & Rukmini Banerji & James Berry & Esther Duflo & Harini Kannan & Shobhini Mukerji & Marc Shotland & Michael Walton, 2017. "From Proof of Concept to Scalable Policies: Challenges and Solutions, with an Application," Journal of Economic Perspectives, American Economic Association, vol. 31(4), pages 73-102, Fall.
    10. Lugo, Maria Ana, 2011. "Heterogenous peer effects, segregation and academic attainment," Policy Research Working Paper Series 5718, The World Bank.
    11. Peter Kuhn & Peter Kooreman & Adriaan Soetevent & Arie Kapteyn, 2011. "The Effects of Lottery Prizes on Winners and Their Neighbors: Evidence from the Dutch Postcode Lottery," American Economic Review, American Economic Association, vol. 101(5), pages 2226-2247, August.
    12. Antonia Grohmann & Sahra Sakha, 2015. "The Effect of Peer Observation on Consumption Choices: Experimental Evidence," Discussion Papers of DIW Berlin 1525, DIW Berlin, German Institute for Economic Research.
    13. Abramitzky, Ran & Lavy, Victor & Pérez, Santiago, 2021. "The long-term spillover effects of changes in the return to schooling," Journal of Public Economics, Elsevier, vol. 196(C).
    14. repec:lic:licosd:40718 is not listed on IDEAS
    15. Amakoe D. Alognon & Antonios M. Koumpias & Jorge Martínez-Vázquez, 2021. "The Impact of Plastic Money Use on VAT Compliance: Evidence from EU Countries," Hacienda Pública Española / Review of Public Economics, IEF, vol. 239(4), pages 5-26, November.
    16. DiTraglia, Francis J. & García-Jimeno, Camilo & O’Keeffe-O’Donovan, Rossa & Sánchez-Becerra, Alejandro, 2023. "Identifying causal effects in experiments with spillovers and non-compliance," Journal of Econometrics, Elsevier, vol. 235(2), pages 1589-1624.
    17. Daniel Eisenberg & Ezra Golberstein & Janis L. Whitlock & Marilyn F. Downs, 2013. "Social Contagion Of Mental Health: Evidence From College Roommates," Health Economics, John Wiley & Sons, Ltd., vol. 22(8), pages 965-986, August.
    18. Natalia Guerrero & Oswaldo Molina & Diego Winkelried, 2020. "Conditional cash transfers, spillovers, and informal health care: Evidence from Peru," Health Economics, John Wiley & Sons, Ltd., vol. 29(2), pages 111-122, February.
    19. Matteo Bobba & Jérémie Gignoux, 2014. "Neighborhood effects and take-up of transfers in integrated social policies: Evidence from Progresa," PSE Working Papers halshs-00646590, HAL.
    20. Kuhn, Peter J & Kooreman, Peter & Soetevent, Adriaan & Kapteyn, Arie, 2008. "The Own and Social Effects of an Unexpected Income Shock: Evidence from the Dutch Postcode Lottery," University of California at Santa Barbara, Economics Working Paper Series qt07k895v4, Department of Economics, UC Santa Barbara.
    21. List, John A. & Momeni, Fatemeh & Zenou, Yves, 2019. "Are Estimates of Early Education Programs Too Pessimistic? Evidence from a Large-Scale Field Experiment that Causally Measures Neighbor Effects," Working Paper Series 1293, Research Institute of Industrial Economics.
    22. Xavier Giné & Ghazala Mansuri, 2018. "Together We Will: Experimental Evidence on Female Voting Behavior in Pakistan," American Economic Journal: Applied Economics, American Economic Association, vol. 10(1), pages 207-235, January.

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ifs:ifsewp:25/51. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emma Hyman (email available below). General contact details of provider: https://edirc.repec.org/data/ifsssuk.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.