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tax compliance in a setting (i.e., crisis-ridden Argentina) where one might least expect such an intervention to succeed …”) has been limited. This paper reports evidence from a randomized controlled trial with over 20,000 taxpayers in Argentina … significantly more payments than without. The unfavorable economic crisis context in Argentina makes the impacts remarkable. We …
Persistent link: https://www.econbiz.de/10012267182
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/10012587563
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
One of very few field experiments in tax compliance, this study generates a unique data set on Swiss taxpayers' underdeclaration of income and wealth and overdeduction of tax credits by obtaining exclusive access to tax-return corrections made by the tax administration. Using this commune-level...
Persistent link: https://www.econbiz.de/10010828330
Many industrialized countries have recognized the need to mitigate energy cost increases faced by low-income households by fostering the adoption of energy-efficient technologies. How to meet this need is an open question, but “behavioral insights” are likely components of future policy...
Persistent link: https://www.econbiz.de/10015323337
Nudges and behavioral interventions have become a popular tool to stimulate prosocial behavior. Little is known, however, on how to design effective social interventions in contexts in which the descriptive norm is low, i.e. when a desirable behavior is only practiced by a minority within the...
Persistent link: https://www.econbiz.de/10012270407
The ability of a tax authority to successfully collect taxes depends critically on both its relationship with the taxpayers and how strongly these taxpayers are committed to contributing to the common good. We present evidence on a new non-intrusive approach aimed at fostering the commitment to...
Persistent link: https://www.econbiz.de/10011565549
Many industrialized countries have recognized the need to mitigate energy cost increases faced by low-income households by fostering the adoption of energy-efficient technologies. How to meet this need is an open question, but "behavioral insights" are likely components of future policy designs....
Persistent link: https://www.econbiz.de/10015084333
In three large-scale field experiments with over 32,500 individuals, we investigate whether public transport uptake can be influenced by behavioral interventions and by economic incentives. Despite their effectiveness in other domains, we find a tightly estimated zero for social norms and...
Persistent link: https://www.econbiz.de/10012299541
The ability of a tax authority to collect taxes successfully depends on both its relationship with taxpayers and how strongly these taxpayers are committed to contributing to the common good. We present field and laboratory experimental evidence on a new non-intrusive approach aimed at fostering...
Persistent link: https://www.econbiz.de/10011821355