Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing
نویسندگان
چکیده
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 officials) using data from Tajikistan firms. E-filing reduces time firms spend on taxes by 40 percent. Further, among previously more likely evade, e-filing doubles paid. Conversely, evidence suggests that payments less evade. These also pay fewer bribes, as extortion opportunities. patterns are consistent with differential treatment officials prior e-filing. (JEL D22, H25, H26, O14, O23)
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ژورنال
عنوان ژورنال: American Economic Journal: Economic Policy
سال: 2022
ISSN: ['1945-7731', '1945-774X', '1945-7812']
DOI: https://doi.org/10.1257/pol.20200123