$ ⌘K
// playbooks / taxation-fiscal-policy · tax_compliance_enforcement

Tax Compliance Enforcement

step_count: 5· runtime: —

Replicates two landmark causal studies on tax compliance. First: Kleven et al. (2011 Econometrica) Danish audit RCT decomposing compliance by income type. Second: Pomeranz (2015 AER) Chilean VAT audit threat experiment demonstrating supply-chain self-enforcement. Together they establish the information-centric model of tax compliance vs. the traditional deterrence model. Replication data available for both.

// pipeline
5 steps
01

action acquire_kleven_data
02

action estimate_compliance_by_source
03

action acquire_pomeranz_data
04

action estimate_vat_spillover
05

action record_and_synthesize
// from pax
Taxation and Fiscal Policy
// engines
engine.ols_regression
// note
step bodies extracted from the .pax archive at build time. download the parent pax for the full yaml.
[ download taxation-fiscal-policy.pax.tar.gz ]