Outputs
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Publication - Working Paper
Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors
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External
Interactive dashboard
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External
The Nation
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External
The Express Tribune
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External
Daily Times
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External
Business Recorder
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Data Item
Data: Property tax experiment in Punjab, Pakistan: Testing the role of wages, incentives and audit on tax inspectors’ behaviour
Performance pay for tax collectors has the potential to raise revenues, but might come at a cost if taxpayers face undue pressure from collectors. We report the first large-scale field experiment on these issues, where we experimentally allocated 482 property tax units in Punjab, Pakistan into one of three performance-pay schemes or a control. After two years, incentivized...