Nudging businesses to pay their taxes

Bericht

Reminders and a simplified language help tax authorities to collect outstanding tax payments more efficiently. - Tax noncompliance harms both social cohesion and public welfare. In the US alone, tax underpayment averaged $39 billion per year from 2008 to 2010. How can tax authorities collect outstanding payments more efficiently? Novel research by RWI in cooperation with the Australian National University provides new insights: based on three natural field experiments, the researchers show that a simplified language and reminders increase tax compliance by corporate taxpayers. Early reminders are especially attractive from a tax collector's perspective.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: RWI Impact Notes

Classification and Topics

• Classification: Wirtschaft

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Sinning, Mathias ; Fels, Katja M.
• Event: Veröffentlichung
• (who): RWI - Leibniz-Institut für Wirtschaftsforschung
• (where): Essen
• (when): 2019

Further information

• Handle: http://hdl.handle.net/10419/192970
• Last update: 10.03.2025, 11:42 AM CET