|Title||Exploring Social and Group Dynamics of Tax Compliance: A Conjoint Experiment Among Zambian Taxpayers|
|C1 Background and Explanation of Rationale||
An efficient and well-functioning tax system is a necessary foundation for any country to achieve economic development. One of the key features of a good tax system is the level of tax compliance amongst economic players. In Zambia, tax compliance rates are very low, especially among the Micro, Small and Medium Enterprises (MSMEs). Filing compliance among these taxpayers has been declining since 2010. In 2016, taxes paid by MSMEs only contributed about 15% of the Zambia Revenue Authority’s (ZRA) collections. As part of a multi-phase research project, we conduct a survey that unpacks the barriers to tax compliance among this group of taxpayers. Along with exploring many of the oft-cited barriers to tax compliance, such as low rates of monitoring and enforcement of the tax law, a conjoint experiment sheds light on the social and group-level dynamics of tax compliance and a list experiment refines our measures of tax compliance. Here, we present the pre-analysis plan for the conjoint and list experiments.
|C2 What are the hypotheses to be tested?||
Hypothesis 1: MSME operators who rely more on public services will be more likely to pay taxes than those that who rely less on public services.
|C3 How will these hypotheses be tested? *||
To test Hypothesis 1, we will examine the difference in means across the list experiment treatment groups, by reliance on public services. We will follow Hainmueller et al. (2015) in conducting the conjoint experiment analysis to non-parametrically estimate the effects of each conjoint dimension, simultaneously testing hypotheses 2-5.
|C5 Scale (# of Units)||Approximately 1250|
|C6 Was a power analysis conducted prior to data collection?||No|
|C7 Has this research received Insitutional Review Board (IRB) or ethics committee approval?||Yes|
|C8 IRB Number||IRB00011000|
|C9 Date of IRB Approval||04/04/18|
|C10 Will the intervention be implemented by the researcher or a third party?||Researchers|
|C11 Did any of the research team receive remuneration from the implementing agency for taking part in this research?||not provided by authors|
|C12 If relevant, is there an advance agreement with the implementation group that all results can be published?||Yes|
|C13 JEL Classification(s)||H25, H26|