Knowledge Without Taxation? Experimental Evidence from a Tax Education Program
Working Paper 36002
DOI 10.3386/w36002
Issue Date
A property tax experiment in Ghana randomly provides tax education to property owners and frontline officials. The intervention raises tax knowledge, which spreads through social networks to untreated neighbors, but does not increase tax payments. Educated taxpayers and officials become more engaged in their interactions without developing more collaborative relationships. Taxpayers revise downward their beliefs about enforcement capacity and become more aware of legal ways to reduce their tax burden. Knowledge is a double-edged sword: it can stimulate citizens to engage with the tax system while exposing the state's limited capacity to enforce it.
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Copy CitationAnders Jensen, Nikhil Kumar, and Konstantin Poensgen, "Knowledge Without Taxation? Experimental Evidence from a Tax Education Program," NBER Working Paper 36002 (2026), https://doi.org/10.3386/w36002.Download Citation
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