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Nudging Tax Compliance: Evidence from a Laboratory Experiment

Author

Listed:
  • Giovanni Di Bartolomeo
  • Silvia Fedeli
  • Stefano Papa

Abstract

We test whether minimal, non-informative messages can nudge tax compliance beyond standard deterrence. In a within-subjects lab experiment, we randomize exposure to either a reminder that leaves audit probability unchanged or an informative warning tied to higher audit probability, and estimate effects on both the probability of evasion and the share of income evaded. A short non-informative reminder, holding incentives fixed, lowers the probability of evasion by about 16 percentage points, with no detectable effect on the evaded share among evaders; informative messages add at most marginal effects once audit probability is controlled for.

Suggested Citation

  • Giovanni Di Bartolomeo & Silvia Fedeli & Stefano Papa, 2026. "Nudging Tax Compliance: Evidence from a Laboratory Experiment," CIMEO Working Paper Series 205, Centre for Investigation and Modelling of Experimental Observations (CIMEO).
    • Handle: RePEc:ter:wpaper:00205
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    Keywords

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    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making

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