Following a decade of centralization, decentralization and re-centralization of the responsibility to collect property tax revenue, the Tanzania Revenue Authority (TRA) has struggled with high levels of non-compliance. This paper experiments with a text-message campaign aimed at promoting compliance amongst a group of landowners in Dar es Salaam who had not paid any property tax two months prior to the annual deadline. Taxpayers were randomly received...
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详细
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2018/10/01
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报告
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150379
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1
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1
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2020/06/30
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Disclosed
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Using Reminders and Nudges to Increase Property Tax Compliance in Dar es Salaam
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social pressure