Improving SME tax compliance without increasing revenue? Evidence from a population-wide randomized controlled trial in Papua New Guinea (Cancelled)

ACDE Seminar


Christopher Hoy, Crawford School of Public Policy, ANU


Other, please see description for details


Tuesday, 12 November, 2019 - 14:00 to 15:30

‘Nudges’ have increased tax revenue in settings with high rates of compliance and effective enforcement, but can they work in countries that lack these conditions? The study tests this through a population-wide randomised control trial of Small and Medium Sized Enterprises (SMEs) in Papua New Guinea — a setting where no one has faced criminal charges for non-compliance and where 95 per cent of registered SMEs do not make the required monthly Salaries and Wages Tax (SWT) lodgements.

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