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Can tax classes build compliance culture?: Evidence from randomized survey experiments in Cameroon

Author

Listed:
  • Guylaine Nouwoue
  • Marc Ateba
  • Miguel A. Fonseca
  • Jannesquin Royer

Abstract

We explore how instructing future taxpayers on basic tax information helps build a tax-paying culture under low state capacity. We embedded a randomized survey experiment in a large tax awareness campaign directed towards young adults in Cameroon. We randomly assigned 1,962 public and private secondary school students from 42 classes to tax information classes. We provide causal evidence of significant effects on basic tax knowledge and compliance attitudes with differential treatment effects across gender, risk attitudes, and family backgrounds.

Suggested Citation

  • Guylaine Nouwoue & Marc Ateba & Miguel A. Fonseca & Jannesquin Royer, 2025. "Can tax classes build compliance culture?: Evidence from randomized survey experiments in Cameroon," WIDER Working Paper Series wp-2025-84, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2025-84
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    References listed on IDEAS

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