The behavioralist as tax collector: Using natural field experiments to enhance tax compliance

• 成果类型: Article
• 署名作者: Hallsworth, Michael; List, John A.; Metcalfe, Robert D.; Vlaev, Ivo
• 署名单位: Imperial College London; University of Chicago; University of Warwick
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/j.jpubeco.2017.02.003
• 发表日期: 2017
• 页码: 14-31
• 关键词: taxation; Natural field experiment; social norms

摘要

This paper presents results from two large-scale natural field experiments that tested the effect of social norm messages on tax compliance. Using administrative data from >200,000 individuals in the United Kingdom, we show that including social norm messages in standard reminder letters increases payment rates for overdue tax. This result offers a rare example of social norm messages affecting tax compliance behavior in a real world setting. We find no evidence that loss framing is more effective than gain framing. Descriptive norms appear to be more effective than injunctive norms. Messages referring to public services or financial information also significantly increased payment rates. The field experiments accelerated the collection of tax revenue at little cost. (C) 2017 Elsevier B.V. All rights reserved.