Formalizing Informal Taxation: Evidence From The DR Congo

This project explores whether formalizing informal labor taxes can make local taxation fairer and improve access to public services. In Kasai Central, Democratic Republic of Congo, citizens traditionally contribute unpaid labor, known as salongo, to maintain local infrastructure such as roads, bridges, and drainage systems. In partnership with the provincial government, researchers will evaluate a new system that formalizes salongo through biometric check-ins and digital receipts tracking individual contributions. Randomized at the neighborhood level, the study will assess impacts on participation rates, access to public goods, formal tax compliance, community redistribution, and bureaucratic performance. The project also tests complementary citizen information interventions to enhance transparency and accountability.