Nudging for tax compliance: A meta-analysis


Antinyan, Armenak ; Asatryan, Zareh


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URL: https://madoc.bib.uni-mannheim.de/53656
URN: urn:nbn:de:bsz:180-madoc-536564
Document Type: Working paper
Year of publication: 2019
The title of a journal, publication series: ZEW Discussion Papers
Volume: 19-055
Place of publication: Mannheim
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: C93 , D91 , H26,
Keywords (English): Tax compliance , randomized control trials , nudging , meta-analysis
Abstract: 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 effect estimates from over 40 randomized controlled trials, and in a metaanalytical framework show that non-deterrence nudges – interventions pointing to elements of individual tax morale – are on average ineffective in curbing tax evasion, while deterrence nudges – interventions emphasizing traditional determinants of compliance such as audit probabilities and penalty rates – are potent catalysts of compliance. These effects are, however, fairly small in magnitude. Deterrence nudges increase the probability of compliance by only 1.5-2.5 percentage points more than non-deterrence nudges, while the effects are likely to be bound to the short-run, and are somewhat inflated by selective reporting of results.

Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




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Antinyan, Armenak ; Asatryan, Zareh (2019) Nudging for tax compliance: A meta-analysis. Open Access ZEW Discussion Papers Mannheim 19-055 [Working paper]
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