How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium
نویسندگان
چکیده
We study the impact of simplification, deterrence, and tax morale on compliance. ran four natural field experiments varying communication administration with universe income taxpayers in Belgium throughout process. A consistent picture emerges across experiments: (i) simplifying substantially increases compliance, (ii) deterrence messages have an additional positive effect, (iii) invoking is not effective often backfires. discontinuity enforcement intensity, combined experimental variation, allows us to compare simplification standard measures. find that far more cost-effective, allowing for substantial savings costs.
منابع مشابه
Opioids: how to improve compliance and adherence.
Chronic pain has been recognized as a major worldwide health care problem. Today, medical experts and health agencies agree that chronic pain should be treated with the same priority as the disease that caused it, and patients should receive adequate pain relief. To achieve good analgesia, patient adherence to a prescribed pain treatment is of high importance. Patients with chronic pain often d...
متن کاملTax compliance and fiscal externalities: Evidence from U.S. diesel taxation
Fiscal externalities across jurisdictions can arise from imperfect tax enforcement and the avoidance behavior of taxpayers. Base shifting to low tax jurisdictions tends to generate positive fiscal externalities, while understating the overall tax liability leads to negative fiscal externalities when the tax base is apportioned across jurisdictions. While much of the literature has focused on ba...
متن کاملHow do you improve compliance?
Compliance, or adherence, as it relates to health care is the extent to which a person's behavior coincides with medical or health advice. Medication compliance is critical for all aspects of pediatrics, specifically in successful treatment, disease prevention, and health promotion. Compliance depends on the patient's and physician's committing to the same objectives. It is unfortunate that num...
متن کاملTax Compliance, Tax Compliance, Tax Morale, and Governance Quality
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...
متن کاملTax Withholding and Tax Compliance: Evidence from a Framed Field Experiment
Although tax withholding is a central component of the US income tax system, there is a paucity of research that explores the relationship between tax withholding and subsequent tax reporting. Using a framed field experiment with working adults and deliberate framing, this study looks directly at this nexus. Briefly, we find interesting asymmetries related to tax position, in particular that ta...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal of Political Economy
سال: 2021
ISSN: ['1537-534X', '0022-3808']
DOI: https://doi.org/10.1086/713096