基于信息的干预措施对男女税务合规性的影响是否不同？埃塞俄比亚的实验证据

11409 Do Information-Based InterventionsInfluence Tax Compliance Differentlyacross Men and Women? Experimental Evidence from Ethiopia Alemayehu AmbelFirew Bekele Woldeyes Development EconomicsDevelopment Data GroupJune 2026Public Disclosure Authorized A verified reproducibility package for this paper isavailable athttp://reproducibility.worldbank.org,clickherefor direct access. Policy Research Working Paper11409 Abstract This study investigates taxpayer responses to tax complianceinterventions undertaken in collaboration with Ethiopia’srevenue authority, focusing on gender differences amongbusiness owners. The research targeted a sample of 5,408business owners, and the interventions—letters highlightingtax obligations and civic responsibilities—were successfullyimplemented with 3,551 participants. The interventionsinvolved letters emphasizing tax obligations and civic dutiesand were evaluated through a randomized controlled trialacross diverse economic sectors and sub-city locations.Data from quantitative surveys and administrative recordsprovided information about reported tax declarations and compliance behaviors. The findings indicate a balance in keyvariables before the intervention, with notable impacts ofthe intervention on reported profit tax declarations. Whileexamining gender differences in tax compliance, the studyfound no differential effects of the intervention based onbusiness owners’ gender. Specifically, the result shows thatthe difference in tax compliance between male and femalebusiness owners is not statistically significant at both inten-sive and extensive margins. This indicates that gender didnot play a meaningful role in influencing tax complianceas a result of the intervention.. This paper is a product of the Development Data Group, Development Economics. It is part of a larger effort by theWorld Bank to provide open access to its research and make a contribution to development policy discussions around theworld. Policy Research Working Papers are also posted on the Web at http://www.worldbank.org/prwp. The authors maybe contacted at aambel@worldbank.org; w.firew@gmail.com. A verified reproducibility package for this paper is availableathttp://reproducibility.worldbank.org, clickherefor direct access. The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about developmentissues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry thenames of the authors and should be cited accordingly. The findings, interpretations, and conclusions expressed in this paper are entirely thoseof the authors. They do not necessarily represent the views of the International Bank for Reconstruction and Development/World Bank andits affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent. Do Information-Based InterventionsInfluenceTax ComplianceDifferently acrossMen and Women? Experimental Evidencefrom Ethiopia1 Alemayehu AmbelandFirew Bekele Woldeyes 1.Introduction Gender equality remains a pressing issue across various areas of the economy,including economic participation (World Bank, 2023). As we strive toward creatinginclusive and equitable economic systems, it becomes imperative to examine if and howgender differences influence tax compliance behaviors. While extensive research hasexplored gender disparities in various socio-economic contexts, there exists a notable gapinunderstanding the tax compliance behavior among men-and women-ownedbusinesses, especially in developing countries like Ethiopia. This study aims to bridge thisgap by delving into the complex relationship between gender and tax compliance,shedding light on potential disparities and their implications for promoting inclusiveentrepreneurship and fostering a fair tax regime. Tax compliance has long been a significant concern across various societies andhistorical periods (Tanzi and Shome, 1993). The interplay between state capacity andtaxpayers’ responses creates a dynamic environment within which tax complianceoperates (Balan et al., 2022). The implications of tax compliance extend beyond resourcemobilization capacity to encompass equity, efficiency, and incidence (see Andreoni etal.,1998). When one group evades taxes, the tax system becomes inequitable, as thoseevading benefit at the expense of others who comply (see Di Nola et al.,2021). This canlead to unequal tax burden among different groups of taxpayers (see Smith, 2015). InEthiopia, gender differences are one of the contributing factorsto theunequal tax burden(see Ambel and Woldeyes, 2024). Moreover, tax compliance is crucial in developingcountries facing significant financing gaps to provide basic services. However, measuringthe extent of tax evasion or non-compliance presents a challenge, as the true incomeandexpenses of taxpayers are not observable to author