Treat remind repeat! A natural field experiment in a tax amnesty context
This study evaluates the impact of behavioural interventions on the uptake and payment of tax arrears through an amnesty program in Kenya.
Abstract
Using a randomised controlled trial, 43,666 tax delinquents from Nairobi region were evaluated. . Overall, the authors findings suggest that while behavioural messages can promote engagement, informational communication may be equally effective in improving compliance. The study contributes to the literature by highlighting the effectiveness of behavioural intervention in an amnesty context and illustrates the importance of message sequencing in sustaining taxpayer attention.
This research is part of the Gender, Growth and Labour Markets in Low-Income Countries programme.
Citation
Vuluku G and others. ‘Treat remind repeat! A natural field experiment in a tax amnesty context’ G2LM LIC Working Paper 97, 2026
Links
Treat remind repeat! A natural field experiment in a tax amnesty context