Project overview
Property taxes are a critical source of revenue for financing essential urban services, including roads, drainage systems, waste management, and other public infrastructure. Conducted in collaboration with the Kampala Capital City Authority (KCCA), the study investigates how social incentives, tax morale, and public accountability influence taxpayers' willingness to comply with their tax obligations.
Using a large-scale randomized field experiment involving approximately 100,000 property owners, the research evaluates the effectiveness of different communication strategies, including public recognition of compliant taxpayers, public reporting of defaulters, enforcement reminders, and messages highlighting the public benefits financed through property taxes. The study provides rigorous evidence on behavioural approaches to improving voluntary tax compliance and strengthening municipal revenue collection.
Research impact
The findings contribute to the development of innovative, evidence-based tax administration strategies that improve voluntary compliance while strengthening domestic revenue mobilisation. The research supports sustainable urban development by informing policies that enhance local government financing and the delivery of essential public services.
Read the associated research publication: View publication
