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The behavioralist as tax collector : using natural field experiments to enhance tax compliance
- Publication Year :
- 2017
- Publisher :
- Elsevier, 2017.
-
Abstract
- This paper presents results from two large-scale natural field experiments that tested the effect of social norm messages on tax compliance. Using administrative data from > 200,000 individuals in the United Kingdom, we show that including social norm messages in standard reminder letters increases payment rates for overdue tax. This result offers a rare example of social norm messages affecting tax compliance behavior in a real world setting. We find no evidence that loss framing is more effective than gain framing. Descriptive norms appear to be more effective than injunctive norms. Messages referring to public services or financial information also significantly increased payment rates. The field experiments accelerated the collection of tax revenue at little cost.
- Subjects :
- Economics and Econometrics
jel:C93
Public economics
Direct tax
05 social sciences
HB
ComputingMilieux_LEGALASPECTSOFCOMPUTING
Tax reform
Tax avoidance
0506 political science
ComputingMilieux_GENERAL
jel:H26
Value-added tax
Tax credit
Ad valorem tax
jel:H2
0502 economics and business
050602 political science & public administration
State income tax
Economics
H1
050207 economics
Finance
Indirect tax
Subjects
Details
- Language :
- English
- ISSN :
- 00472727
- Database :
- OpenAIRE
- Accession number :
- edsair.doi.dedup.....4b3e6820f6d63a18e60b5dc6d556eed8