| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w20007 |
| 来源ID | Working Paper 20007 |
| The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance | |
| Michael Hallsworth; John List; Robert Metcalfe; Ivo Vlaev | |
| 发表日期 | 2014-03-27 |
| 出版年 | 2014 |
| 语种 | 英语 |
| 摘要 | Tax collection problems date back to the earliest recorded history of mankind. This paper begins with a simple theoretical construct of paying (rather than declaring) taxes, which we argue has been an overlooked aspect of tax compliance. This construct is then tested in two large natural field experiments. Using administrative data from more than 200,000 individuals in the UK, we show that including social norms and public goods messages in standard tax payment reminder letters considerably enhances tax compliance. The field experiments increased taxes collected by the Government in the sample period and were cost-free to implement, demonstrating the potential importance of such interventions in increasing tax compliance. |
| 主题 | Econometrics ; Experimental Design ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w20007 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/577681 |
| 推荐引用方式 GB/T 7714 | Michael Hallsworth,John List,Robert Metcalfe,et al. The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance. 2014. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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