Isabelle Masters Cohen
Isabelle Masters Cohen is Assistant Professor at the Evans School of Public Policy at the University of Washington.
Content by Isabelle Cohen
Text messages focused on enforcement and information are most effective at collecting tax revenue, while encouragement affects the average taxpayer only with visible benefits. We collaborated with the Ugandan Revenue Authority to test whether and what types of text message reminders help raise government revenue. Specifically, we used an experiment to test how effective...
Publication - Miscellaneous
This note summarises discussions and presentations from an afternoon seminar held by the Uganda Revenue Authority (URA) and the IGC on the 15th April 2021. The aim of the event was to share and discuss findings from ongoing research projects conducted jointly by personnel from the URA and the IGC.
On a given day, 27% of Ugandan teachers do not attend class (Chaudhury et al, 2006). Even when teachers in Uganda and other developing countries come to school, they do not necessarily teach, and students do not necessarily learn. Only three out of ten students can read and comprehend a simple story by grade three, and only eight out of ten can do so by grade seven...
How can low-cost methods of encouraging tax compliance in developing countries be most effectively constructed to encourage both new and current taxpayers? How does taxation lead to the demand for governmental accountability? There are various studies which have measured the impact of government-sponsored messages on the behaviour of firms and taxpayers. Generally, threats...