Results of IPWRA for the impacts of voluntary tax compliance
| Outcome variable | ATE | Outcome mean | IPW percentage increase | |
|---|---|---|---|---|
| Voluntary tax compliance | Non-voluntary tax compliance | |||
| Sales per year | 61362.71*** (25002.66) | 96980.77*** (23875.16) | 35618*** (7835.41) | 1.72** (0.89) |
| Volume of supply on credit | 37413.9 (33492.93) | 96980.77*** (23875.16) | 35618*** (7835.41) | 1.13 (1.50) |
| Contract in PFJ | 0.07 (0.10) | 0.65*** (0.07) | 0.57*** (0.07) | 0.13 (0.19) |
| Number of employees | 0.62*** (0.25) | 2.43*** (0.20) | 1.80*** (0.15) | 0.35** (0.16) |
| Outcome variable | ATE | Outcome mean | IPW percentage increase | |
|---|---|---|---|---|
| Voluntary tax compliance | Non-voluntary tax compliance | |||
| Sales per year | 61362.71*** (25002.66) | 96980.77*** (23875.16) | 35618*** (7835.41) | 1.72** (0.89) |
| Volume of supply on credit | 37413.9 (33492.93) | 96980.77*** (23875.16) | 35618*** (7835.41) | 1.13 (1.50) |
| Contract in PFJ | 0.07 (0.10) | 0.65*** (0.07) | 0.57*** (0.07) | 0.13 (0.19) |
| Number of employees | 0.62*** (0.25) | 2.43*** (0.20) | 1.80*** (0.15) | 0.35** (0.16) |
Note(s): *, ** and *** denote statistical significance at 10, 5 and 1%, respectively. The figures in parentheses are robust standard errors. n.a. denotes not applicable
Source(s): Authors’ own from field data
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