Taxman's Dilemma: Coercion or Persuasion? Evidence from a Randomized Field Experiment in Ethiopia

摘要

This paper used an innovative field experiment to gauge the magnitude of tax evasion in Ethiopia. Unlike previous studies, it incorporated the carrot-stick approaches to tax compliance offering fresh evidence on the ongoing debate whether coercion/deterrence is an effective tool in dealing with tax evasion as compared to persuasion that includes incentives.