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Nudging businesses to pay their taxes

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  • Sinning, Mathias
  • Fels, Katja M.

Abstract

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.

Suggested Citation

  • Sinning, Mathias & Fels, Katja M., 2019. "Nudging businesses to pay their taxes," RWI Impact Notes 192970, RWI - Leibniz-Institut für Wirtschaftsforschung.
    • Handle: RePEc:zbw:rwiimp:192970
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