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The use of field experiments to increase tax compliance

Citations

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Cited by:

  1. Dong, Sarah Xue & Sinning, Mathias, 2022. "Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 100(C).
  2. Christoph Engel, 2016. "Experimental Criminal Law. A Survey of Contributions from Law, Economics and Criminology," Discussion Paper Series of the Max Planck Institute for Behavioral Economics 2016_07, Max Planck Institute for Behavioral Economics.
  3. Dina Pomeranz & José Vila-Belda, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 755-781, August.
  4. Doerr, Annabelle & Necker, Sarah, 2018. "Toward an understanding of collaborative tax evasion: A natural field experiment with businesses," Freiburg Discussion Papers on Constitutional Economics 18/13, Walter Eucken Institut e.V..
  5. Migchelbrink, Koen & Raymaekers, Pieter, 2023. "Nudging people to pay their parking fines on time. Evidence from a cluster-randomized field experiment," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 105(C).
  6. Carrillo Maldonado, Paul & Ramírez-Álvarez, José, 2020. "Indicator of the efficiency of value added tax and income tax collection in Ecuador," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
  7. Justin E. Holz & John A. List & Alejandro Zentner & Marvin Cardoza & Joaquin Zentner, 2020. "The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment," Working Papers 2020-113, Becker Friedman Institute for Research In Economics.
  8. Hallsworth, Michael & List, John A. & Metcalfe, Robert D. & Vlaev, Ivo, 2017. "The behavioralist as tax collector: Using natural field experiments to enhance tax compliance," Journal of Public Economics, Elsevier, vol. 148(C), pages 14-31.
  9. Felix Koelle & Tom Lane & Daniele Nosenzo & Chris Starmer, 2017. "Nudging the electorate: what works and why?," Discussion Papers 2017-16, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
  10. Burgstaller, Lilith & Feld, Lars P. & Pfeil, Katharina, 2022. "Working in the shadow: Survey techniques for measuring and explaining undeclared work," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 661-671.
  11. Giulia Mascagni & Fabrizio Santoro & Denis Mukama, 2025. "Teach to comply? Evidence from a taxpayer education program in Rwanda," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(1), pages 120-162, February.
  12. Boning, William C. & Guyton, John & Hodge, Ronald & Slemrod, Joel, 2020. "Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms," Journal of Public Economics, Elsevier, vol. 190(C).
  13. Ho Fai Chan & Uwe Dulleck & Jonas Fooken & Naomi Moy & Benno Torgler, 2023. "Cash and the Hidden Economy: Experimental Evidence on Fighting Tax Evasion in Small Business Transactions," Journal of Business Ethics, Springer, vol. 185(1), pages 89-114, June.
  14. K. G. Asela Gamini Bandara & W. M. R. B. Weerasooriya, 2021. "A Study Between the Taxpayers’ Perception Toward the Tax Policy Changes and the Tax Compliance in Sri Lanka: A Tax Relief in Response to the Impact of Covid-19 Epidemic, and its Implications," Business, Management and Economics Research, Academic Research Publishing Group, vol. 7(2), pages 52-64, 06-2021.
  15. Hoy, Christopher, 2025. "How does progressivity impact tax morale? Experimental evidence across developing countries," Journal of Development Economics, Elsevier, vol. 172(C).
  16. Benno Torgler, 2021. "The Power of Public Choice in Law and Economics," CREMA Working Paper Series 2021-04, Center for Research in Economics, Management and the Arts (CREMA).
  17. James Alm & William D. Schulze & Carrie von Bose & Jubo Yan, 2019. "Appeals to Social Norms and Taxpayer Compliance," Southern Economic Journal, John Wiley & Sons, vol. 86(2), pages 638-666, October.
  18. James Alm & Lilith Burgstaller & Arrita Domi & Amanda März & Matthias Kasper, 2023. "Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance," Economies, MDPI, vol. 11(9), pages 1-22, September.
  19. repec:idq:ictduk:13726 is not listed on IDEAS
  20. James Alm & Ali Enami & Michael McKee, 2020. "Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 48(2), pages 147-159, June.
  21. Fjeldstad, Odd-Helge & Kagoma, Cecilia & Mdee, Ephraim & Sjursen, Ingrid Hoem & Somville, Vincent, 2020. "The customer is king: Evidence on VAT compliance in Tanzania," World Development, Elsevier, vol. 128(C).
  22. Gillitzer, Christian & Sinning, Mathias, 2020. "Nudging businesses to pay their taxes: Does timing matter?," Journal of Economic Behavior & Organization, Elsevier, vol. 169(C), pages 284-300.
  23. James Alm & Laura Rosales Cifuentes & Carlos Mauricio Ortiz Niño & Diana Rocha, 2019. "Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions," Games, MDPI, vol. 10(4), pages 1-23, October.
  24. James Alm, 2017. "Is Economics Useful for Public Policy?," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.
  25. Andris Saulitis, 2016. "Is it all about money? Field experiment with the defaulted in a debt-collector enterprise," Natural Field Experiments 00567, The Field Experiments Website.
  26. Hoy,Christopher Alexander, 2022. "How Does the Progressivity of Taxes and Government Transfers Impact People’s Willingnessto Pay Tax ? Experimental Evidence across Developing Countries," Policy Research Working Paper Series 10167, The World Bank.
  27. Andris Saulitis & Philipp Chapkovski, 2025. "Appealing, threatening or nudging? Assessing various communication strategies to promote tax compliance," Public Choice, Springer, vol. 203(1), pages 237-275, April.
  28. Monica Mogollon & Daniel Ortega & Carlos Scartascini, 2021. "Who’s calling? The effect of phone calls and personal interaction on tax compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1302-1328, December.
  29. Léo Czajka & Bassirou Sarr & Mattea Stein, 2024. "Fraud Detection Under Limited State Capacity: Experimental Evidence From Senegal," CSEF Working Papers 731, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  30. Lopez-Luzuriaga, Andrea & Scartascini, Carlos, 2019. "Compliance spillovers across taxes: The role of penalties and detection," Journal of Economic Behavior & Organization, Elsevier, vol. 164(C), pages 518-534.
  31. Benno Torgler, 2022. "The power of public choice in law and economics," Journal of Economic Surveys, Wiley Blackwell, vol. 36(5), pages 1410-1453, December.
  32. Patricia Gil & Justin E. Holz & John A. List & Andrew Simon & Alejandro Zentner, 2023. "Toward an Understanding of Tax Amnesties: Theory and Evidence from a Natural Field Experiment," NBER Working Papers 31210, National Bureau of Economic Research, Inc.
  33. Jonah Deutsch & Naihobe Gonzalez & Nan Maxwell, "undated". "Behavioral Interventions for Compliance Assistance: Design Report," Mathematica Policy Research Reports 06a692b5221d43d3acd9baee9, Mathematica Policy Research.
  34. Sinning, Mathias & Zhang, Yinjunjie, 2023. "Social norms or enforcement? A natural field experiment to improve traffic and parking fine compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 210(C), pages 43-60.
  35. Ann-Kathrin Koessler & Benno Torgler & Lars P. Feld & Bruno S. Frey, 2016. "Commitment to Pay Taxes: A Field Experiment on the Importance of Promise," CESifo Working Paper Series 6186, CESifo.
  36. Giulia Mascagni, 2018. "From The Lab To The Field: A Review Of Tax Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
  37. Awasthi, Rajul & Nagarajan, Mohan & Deininger, Klaus W., 2021. "Property taxation in India: Issues impacting revenue performance and suggestions for reform," Land Use Policy, Elsevier, vol. 110(C).
  38. Biddle, Nicholas & Fels, Katja M. & Sinning, Mathias, 2018. "Behavioral insights on business taxation: Evidence from two natural field experiments," Journal of Behavioral and Experimental Finance, Elsevier, vol. 18(C), pages 30-49.
  39. Chan, Ho Fai & Gangl, Katharina & Supriyadi, Mohammad Wangsit & Torgler, Benno, 2023. "The effects of increased monitoring on high wealth individuals: Evidence from a quasi-natural experiment in Indonesia," Journal of Economic Behavior & Organization, Elsevier, vol. 215(C), pages 244-267.
  40. Kettle, Stewart & Hernandez, Marco & Sanders, Michael & Hauser, Oliver & Ruda, Simon, 2017. "Failure to CAPTCHA Attention: Null Results from an Honesty Priming Experiment in Guatemala," Scholarly Articles 33490945, Harvard Kennedy School of Government.
  41. Fels, Katja M., 2021. "Who nudges whom? Field experiments with public partners," Ruhr Economic Papers 906, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  42. Koessler, Ann-Kathrin & Torgler, Benno & Feld, Lars P. & Frey, Bruno S., 2019. "Commitment to pay taxes: Results from field and laboratory experiments," European Economic Review, Elsevier, vol. 115(C), pages 78-98.
  43. Kristina M. Bott & Alexander W. Cappelen & Erik Ø. Sørensen & Bertil Tungodden, 2020. "You’ve Got Mail: A Randomized Field Experiment on Tax Evasion," Management Science, INFORMS, vol. 66(7), pages 2801-2819, July.
  44. Christopher Hoy & Luke McKenzie & Mathias Sinning, 2024. "Improving Tax Compliance without Increasing Revenue: Evidence from Population-Wide Randomized Controlled Trials in Papua New Guinea," Economic Development and Cultural Change, University of Chicago Press, vol. 72(2), pages 691-723.
  45. Meiselman, Ben S., 2018. "Ghostbusting in Detroit: Evidence on nonfilers from a controlled field experiment," Journal of Public Economics, Elsevier, vol. 158(C), pages 180-193.
  46. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
  47. Annabelle Doerr & Sarah Necker, 2021. "Collaborative Tax Evasion in the Provision of Services to Consumers: A Field Experiment," American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 185-216, November.
  48. Sanne R. Van Duin & Henri C. Dekker & Jacco L. Wielhouwer & Juan P. Mendoza, 2018. "The Tone from Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 56(2), pages 467-519, May.
  49. Krakowski, Krzysztof & Ronconi, Lucas, 2023. "Compliance and Accountability: Evidence from a Field Experiment in Argentina," IDB Publications (Working Papers) 12930, Inter-American Development Bank.
  50. Biddle, Nicholas & Fels, Katja & Sinning, Mathias, 2017. "Behavioral insights and business taxation: Evidence from two randomized controlled trials," Ruhr Economic Papers 698, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  51. Samuel Kapon & Lucia Del Carpio & Sylvain Chassang, 2024. "Using Divide-and-Conquer to Improve Tax Collection," Working Papers 335, Princeton University, Department of Economics, Center for Economic Policy Studies..
  52. Carrillo, Paul E. & Castro, Edgar & Scartascini, Carlos, 2021. "Public good provision and property tax compliance: Evidence from a natural experiment," Journal of Public Economics, Elsevier, vol. 198(C).
  53. Krakowski, Krzysztof & Ronconi, Lucas, 2025. "Compliance and accountability-seeking: Evidence from a field experiment in Argentina," Journal of Development Economics, Elsevier, vol. 175(C).
  54. Arezzo, Maria Felice & Horodnic, Ioana A. & Williams, Colin C. & Guagnano, Giuseppina, 2024. "Measuring participation in undeclared work in Europe using survey data: A method for resolving social desirability bias," Socio-Economic Planning Sciences, Elsevier, vol. 91(C).
  55. Nicole Robitaille & Julian House & Nina Mazar, 2021. "Effectiveness of Planning Prompts on Organizations’ Likelihood to File Their Overdue Taxes: A Multi‐Wave Field Experiment," Management Science, INFORMS, vol. 67(7), pages 4327-4340, July.
  56. Santoro, Fabrizio & Mascagni, Giulia, 2023. "Visual nudges: How deterrence and equity shape tax attitudes and behaviour in Rwanda," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 107(C).
  57. Sarah Dolfin & Nan Maxwell & Alix Gould-Werth & Armando Yañez & Jonah Deutsch & Libby Hendrix, "undated". "Compliance Strategies Evaluation Literature and Database Review," Mathematica Policy Research Reports 92ddb450d98b4b128f4fd1442, Mathematica Policy Research.
  58. Martinangeli, Andrea F.M. & Windsteiger, Lisa, 2024. "Inequality shapes the propagation of unethical behaviours: Cheating responses to tax evasion along the income distribution," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 135-181.
  59. James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
  60. Michael Chirico & Robert Inman & Charles Loeffler & John MacDonald & Holger Sieg, 2017. "Deterring Property Tax Delinquency in Philadelphia: An Experimental Evaluation of Nudge Strategies," NBER Working Papers 23243, National Bureau of Economic Research, Inc.
  61. Daniel Fonseca Costa & Brenda Melissa Fonseca & Bruno César de Melo Moreira & Lélis Pedro Andrade, 2023. "Bibliometric and scientometric analyses on the relation of tax decision and taxpayer behavior," SN Business & Economics, Springer, vol. 3(12), pages 1-24, December.
  62. Riedel, Nadine & Strohmaier, Kristina & Lediga, Collen, 2019. "Spatial Tax Enforcement Spillovers: Evidence from South Africa," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203500, Verein für Socialpolitik / German Economic Association.
  63. Peter John & Toby Blume, 2018. "How best to nudge taxpayers? The impact of message simplification and descriptive social norms on payment rates in a central London local authority," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 1(1).
  64. Eric Floyd & Michael Hallsworth & John List & Robert Metcalfe & Kristian Rotaru & Ivo Vlaev, 2022. "What motivates people to pay their taxes? Evidence from four experiments on tax compliance," Natural Field Experiments 00750, The Field Experiments Website.
  65. Maris Vainre & Laura Aaben & Alari Paulus & Helleka Koppel & Helelyn Tammsaar & Keiu Telve & Katre Koppel & Kaia Beilmann & Andero Uusberg, 2020. "Nudging towards tax compliance: A fieldwork-informed randomised controlled trial," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 3(1).
  66. Saulı̄tis, Andris, 2023. "Nudging debtors with non-performing loans: Evidence from three field experiments," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
  67. Leopoldo Fergusson & Carlos Molina & Juan Felipe Ria�o, 2019. "Consumers as VAT “Evaders”: Incidence, Social Bias, and Correlates in Colombia," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 21-67.
  68. Paul Carrillo & Edgar Castro & Carlos Scartascini, 2017. "Do Rewards Work?: Evidence from the Randomization of Public Works," IDB Publications (Working Papers) 98459, Inter-American Development Bank.
  69. Sloboda, Matúš & Pavlovský, Patrik & Sičáková-Beblavá, Emília, 2024. "Simplify and Deter: Nudging waste collection fee debtors," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 111(C).
  70. James Alm, 2017. "Is Economics Useful for Public Policy?," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.
  71. Julio López‐Laborda & Jaime Vallés‐Giménez & Anabel Zarate‐Marco, 2023. "Fighting vacation rental tax evasion through warnings to potential evaders," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 51(6), pages 1437-1466, November.
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