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Innovative Ways to Increase Tax Compliance

April 22nd, 2015 humas No comments

Oleh: Matt Nesvisky, dalam http://www.nber.org/digest/

Governments lose billions of dollars in tax revenue each year simply because prospective taxpayers are late in making their payments. Finding ways to accelerate tax payments is the focus of The Behavioralist as Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance (NBER Working Paper No. 20007), by Michael Hallsworth, John List, Robert Metcalfe, and Ivo Vlaev.

The two main reasons for failing to pay taxes on time appear to be: a lack of ready cash and mere procrastination. In the United Kingdom, the tax collectors’ response to tardiness is to send messages to taxpayers reminding them of their obligations. By conducting two experiments with tax reminders issued to more than 200,000 individuals by Her Majesty’s Revenue and Customs (HMRC) office, the researchers discover that the effectiveness of such letters depends on their wording and the messages they deliver.

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