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<p>This study examines the causal impact of tax education on property tax compliance in Benin. Utilizing a randomized controlled trial, two distinct interventions—deterrence and persuasion—were implemented to evaluate their effectiveness. The findings indicate that both approaches significantly and positively influence taxpayer behavior compared to those who received no intervention. However, the deterrence treatment demonstrates a stronger causal effect than the persuasion approach. A formal Clogg-Paternoster test confirms that the difference between the two treatments is not statistically significant at conventional levels. Therefore, assignments were made with the same intensity. Moreover, taxpayers exposed to deterrence measures paid, on average, 30.19% more than those in the control group, representing an additional 9,588 XOF. A cost-effectiveness analysis suggests that the deterrence-based intervention yields higher returns per unit of implementation cost compared to the persuasion approach.</p>

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Incentives versus deterrent measures and tax compliance of landowners in Benin: a randomized controlled trial approach

  • 期刊论文

  • 发表日期：

    2026年6月3日

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  • Damas Hounsounon,
  • Jonas Fassinou

摘要

This study examines the causal impact of tax education on property tax compliance in Benin. Utilizing a randomized controlled trial, two distinct interventions—deterrence and persuasion—were implemented to evaluate their effectiveness. The findings indicate that both approaches significantly and positively influence taxpayer behavior compared to those who received no intervention. However, the deterrence treatment demonstrates a stronger causal effect than the persuasion approach. A formal Clogg-Paternoster test confirms that the difference between the two treatments is not statistically significant at conventional levels. Therefore, assignments were made with the same intensity. Moreover, taxpayers exposed to deterrence measures paid, on average, 30.19% more than those in the control group, representing an additional 9,588 XOF. A cost-effectiveness analysis suggests that the deterrence-based intervention yields higher returns per unit of implementation cost compared to the persuasion approach.