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CCER討論稿：Improving tax compliance without increasing revenue: Evidence from population-wide randomized controlled trials in Papua New Guinea

發(fā)布日期：2020-06-19 09:27    來(lái)源：

E2020008                                                        2020-06-19

Christopher Hoy
Luke McKenzie
Mathias Sinning


Abstract

This paper studies the impact of “nudges” on taxpayers with varying tax compliance histories in Papua New Guinea. We present the results from two population-wide randomized controlled trials in a setting that is characterized by low compliance rates and a lack of e?ective enforcement. We test the impact of text messages, ?yers and emails that remind taxpayers of declaration due dates and provide information about the public bene?ts from paying tax. We ?nd that the treatments increased the number of tax declarations ?led without increasing the amount of tax paid because the taxpayers who responded to the nudges were largely exempt from paying tax. This result is consistent across tax types, communication channels and time periods. We also ?nd that the treatments had no impact on previously non-?ling taxpayers. Collectively, our results indicate that taxpayers who face the lowest cost from complying are most likely to respond to a nudge.

JEL-Classi?cation: C93, D91, H2, H20, O1, O17
Keywords: Tax Compliance, Field Experiments, Behavioral Economics

討論稿下載：../../../docs/20200619092932734396.pdf