Can tax classes build compliance culture?: Evidence from randomized survey experiments in Cameroon

Guylaine Nouwoue, Marc Ateba, Miguel Fonseca and Jannesquin Royer

No wp-2025-84, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: We explore how instructing future taxpayers on basic tax information helps build a tax-paying culture under low state capacity. We embedded a randomized survey experiment in a large tax awareness campaign directed towards young adults in Cameroon. We randomly assigned 1,962 public and private secondary school students from 42 classes to tax information classes. We provide causal evidence of significant effects on basic tax knowledge and compliance attitudes with differential treatment effects across gender, risk attitudes, and family backgrounds.

Keywords: Tax compliance; Tax morale; Social norms; Tax evasion; Cameroon (search for similar items in EconPapers)
Date: 2025
New Economics Papers: this item is included in nep-exp, nep-iue and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.wider.unu.edu/sites/default/files/Publ ... mpliance-culture.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:unu:wpaper:wp-2025-84

Access Statistics for this paper

More papers in WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER) Contact information at EDIRC.
Bibliographic data for series maintained by Siméon Rapin ().