Data and Code for: Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing

Principal Investigator(s): View help for Principal Investigator(s) Oyebola Okunogbe, World Bank Development Research Group; Victor Pouliquen, University of Oxford

Version: View help for Version V1

Name	File Type	Size	Last Modified
1_data			09/20/2021 09:37:AM
2_dofiles			09/20/2021 10:20:AM
3_results			02/03/2021 08:38:AM
4_ML_analysis			09/20/2021 12:58:PM
README.pdf	application/pdf	144.2 KB	09/20/2021 06:19:AM

Project Citation:

Okunogbe, Oyebola, and Pouliquen, Victor. Data and Code for: Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing. Nashville, TN: American Economic Association [publisher], 2022. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2022-01-28. https://doi.org/10.3886/E131281V1

Project Description

Summary: This is data and code for the paper "Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing"

Many e-government initiatives introduce technology to improve efficiency and avoid potential human bias. Using experimental variation, we examine the impact of electronic tax filing (to replace in-person submission to tax officials) using data from Tajikistan firms. E-filing reduces the time firms spend on taxes by 40 percent. Further, among firms previously more likely to evade, e-filing doubles taxes paid. Conversely, evidence suggests that e-filing reduces tax payments among firms previously less likely to evade. These firms also pay fewer bribes as e-filing reduces extortion opportunities. These patterns are consistent with differential treatment of firms by tax officials prior to e-filing.

Scope of Project

Subject Terms: Randomized Control Trial

JEL Classification:
      D73 Bureaucracy; Administrative Processes in Public Organizations; Corruption
      H26 Tax Evasion and Avoidance
      O33 Technological Change: Choices and Consequences; Diffusion Processes

Geographic Coverage: Dushanbe, Tajikistan

Time Period(s): 2014 – 2016

Collection Date(s): 2014 – 2016

Universe: Small and medium firms in Dushanbe that were not registered for e-filing in 2014

Data Type(s): administrative records data; survey data

Methodology

Unit(s) of Observation: Fims

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Published Versions

V1 [2022-01-28]

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