Nudging for tax compliance : a meta-analysis


Antinyan, Armenak ; Asatryan, Zareh

This is the latest version of this item.


[img] PDF
dp24054.pdf - Published

Download (3MB)

URN: urn:nbn:de:bsz:180-madoc-685472
Document Type: Working paper
Year of publication: 2024
The title of a journal, publication series: ZEW Discussion Papers
Volume: 24-054
Place of publication: Mannheim
Edition: This version: July 2024
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 , tax evasion , randomized control trials , nudging , reminders , tax morale , deterrence , meta-analysis , publication selection bias
Abstract: 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 a quarter of taxpayers are compliant. Nudges that commonly refer to elements of tax morale increase compliance by another 1.4 percentage points. Deterrence nudges, which inform taxpayers about enforcement parameters, increase compliance the most, amounting to an additional 3.2 percentage points increase on top of reminders. Our additional findings highlight the conditions where nudges are more effective, such as their potential when targeting sub-population of late-payers, and also suggest that even this sample of randomized trials may be susceptible to selective reporting of results. Overall, our findings imply that taxpayers are biased by various informational and behavioral constraints, and that nudges can be of some help in overcoming these frictions.




Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.

Available versions of this item




Metadata export


Citation


+ Search Authors in

+ Download Statistics

Downloads per month over past year

View more statistics



You have found an error? Please let us know about your desired correction here: E-Mail


Actions (login required)

Show item Show item