Greener on the Other Side? Tax Collection and Horizontal Inequity

This project works with the government of the city of Manaus, Brazil to improve compliance with the municipal property tax. Specifically, we aim to understand the role that horizontal inequity -- similar households being treated differently by tax policy -- plays in determining compliance with the tax. We do this by combining a novel survey experiment raising the salience of horizontal inequity with rich administrative data on tax liabilities and tax compliance.