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Applying Behavioral Insights to Improve Tax Collection

Author

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  • Julian Jamison
  • Marco Hernandez
  • Ewa Korczyc
  • Nina Mazar
  • Roberto Sormani

Abstract

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Suggested Citation

  • Julian Jamison & Marco Hernandez & Ewa Korczyc & Nina Mazar & Roberto Sormani, 2017. "Applying Behavioral Insights to Improve Tax Collection," World Bank Publications - Reports 27528, The World Bank Group.
    • Handle: RePEc:wbk:wboper:27528
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    References listed on IDEAS

    as
    1. Sunstein, Cass R., 2015. "Choosing Not to Choose: Understanding the Value of Choice," OUP Catalogue, Oxford University Press, number 9780190231699, Decembrie.
    2. Blumenthal, Marsha & Christian, Charles W. & Slemrod, Joel, 2001. "Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota," National Tax Journal, National Tax Association, vol. 54(n. 1), pages 125-38, March.
    3. Wenzel, Michael, 2005. "Misperceptions of social norms about tax compliance: From theory to intervention," Journal of Economic Psychology, Elsevier, vol. 26(6), pages 862-883, December.
    4. Dwenger, Nadja & Kleven, Henrik & Rasul, Imran & Rincke, Johannes, 2014. "Extrinsic vs Intrinsic Motivations for Tax Compliance. Evidence from a Randomized Field Experiment in Germany," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100389, Verein für Socialpolitik / German Economic Association.
    5. Castro, Lucio & Scartascini, Carlos, 2015. "Tax compliance and enforcement in the pampas evidence from a field experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 116(C), pages 65-82.
    6. Samuelson, William & Zeckhauser, Richard, 1988. "Status Quo Bias in Decision Making," Journal of Risk and Uncertainty, Springer, vol. 1(1), pages 7-59, March.
    7. Ortega, Daniel & Sanguinetti, Pablo, 2013. "Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela," Research Department working papers 253, CAF Development Bank Of Latinamerica.
    8. Yoo, Jungmin & Kim, Minjeong, 2014. "The effects of online product presentation on consumer responses: A mental imagery perspective," Journal of Business Research, Elsevier, vol. 67(11), pages 2464-2472.
    9. Blumenthal, Marsha & Christian, Charles W. & Slemrod, Joel, 2001. "Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(1), pages 125-138, March.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Deparade, Darius & Jarmolinski, Lennart & Mohr, Peter, 2025. "Behavioral interventions, tax compliance and consequences on inequality," Discussion Papers 2025/4, Free University Berlin, School of Business & Economics.

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