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Governments in Latin America raise little revenue from property taxation, despite arguments for its efficiency and equity. Adequate registry information would support consistent collection, but registries are costly to establish and maintain. Compared to tax collection, field experimental...
Persistent link: https://www.econbiz.de/10012604829
We develop a framework to analyze partial population experiments, a generalization of the cluster experimental design where clusters are assigned to different treatment intensities. Our framework allows for heterogeneity in cluster sizes and outcome distributions. We study the large-sample...
Persistent link: https://www.econbiz.de/10015097122
This paper develops a framework to analyze partial population experiments, a generalization of the cluster experimental design where clusters are assigned to different treatment intensities. The framework allows for heterogeneity in cluster sizes and outcome distributions. The paper studies the...
Persistent link: https://www.econbiz.de/10015338917
We conducted a randomised controlled trial in Indonesia to evaluate the effect of three intervention letters on tax penalty compliance behaviour. Over 10,000 individual taxpayers are randomly assigned to receive either a deterrence, information, or simplification letter, or no letter. Our...
Persistent link: https://www.econbiz.de/10014469824
Governments increasingly use nudges to improve tax collection. We synthesize the growing literature that evaluates nudging experiments using meta-analytical methods. We find that simple reminders increase the probability of compliance by 2.7 percentage points relative to the baseline where about...
Persistent link: https://www.econbiz.de/10014633281
Taxpayer nudges - behavioral interventions that aim to increase tax compliance without changing the underlying economic incentives of taxpayers - are used increasingly by governments because of their potential cost-effectiveness in raising tax revenue. We collect about a thousand treatment...
Persistent link: https://www.econbiz.de/10012142185
Tax compliance nudges are used increasingly by governments because of their perceived cost-effectiveness in raising tax revenue. We collect about a thousand treatment effect estimates from 45 randomized controlled trials, and synthesize this rapidly growing literature using meta-analytical...
Persistent link: https://www.econbiz.de/10012269570
field experiment conducted in a big supermarket chain in Armenia, we test how a nudge (information on the environmental … disposable bags. Relative to the baseline with no intervention, both the bonus and the nudge considerably reduce the purchase of … disposable bags. The bonus scheme and the environmental nudge are equally effective when not combined with free reusable bags …
Persistent link: https://www.econbiz.de/10014480608
provision of reusable bags. We manipulate the type of the intervention, i.e., either a financial bonus or a nudge, and the … the bonus and the nudge considerably reduce the demand for single-use plastic bags. Free reusable bags are effective when … combined with the bonus, albeit not effective when combined with the nudge. Finally, the bonus is more powerful than the nudge …
Persistent link: https://www.econbiz.de/10013272172
We assess the impact of reminder frequency on the probability of paying overdue property taxes in a randomized controlled trial in China. One reminder a week (sent as a text message) considerably increases the probability of tax compliance and results in tangible fiscal gains compared to a...
Persistent link: https://www.econbiz.de/10012876026