Evan Kresch, Oberlin College

Paper: Greener on the Other Side: Inequity and Tax Compliance

Abstract: “This project works with the government of the city of Manaus, Brazil to improve compliance with the municipal property tax. Specifically, we aim to understand the role that inequity – similar households being treated differently by tax policy – plays in determining compliance with the tax. We do this by combining a novel survey experiment raising the salience of horizontal inequity with rich administrative data on tax liabilities and tax compliance”.