Progressivity, fairness, and tax capacity: Evidence from the DR Congo

Project Active from 1 Feb 2025 to 1 Jun 2026 Sustainable Growth, State Effectiveness and Tax

This project explores the randomised introduction of progressive property taxation in the Democratic Republic of the Congo. Collaborating with the Provincial Government of Kasaï-Central, it compares neighbourhoods assigned to different property tax rate schedules, studying the effects on total revenue, household compliance, tax morale, perceptions of fairness, and attitudes toward the government.