Research Insights: How to Best Remind Taxpayers of Their Obligations?
Tax compliance can be affected by how taxpayers are informed of their outstanding liabilities. In Colombia, in-person visits from a tax inspector were compared to more impersonal methods such as mailers and emails. Getting a message through any channel had a positive impact on tax compliance, but almost everyone who received a visit from the tax collector made some kind of payment. A spillover effect was found for the payment of other tax obligations by those targeted during the experiment.
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| Language: | English |
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Inter-American Development Bank
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| Subjects: | Tax Compliance, Taxation, Taxpayer, Behavioral Economics, Tax Collection, C93 - Field Experiments, H26 - Tax Evasion and Avoidance, D03 - Behavioral Microeconomics: Underlying Principles, |
| Online Access: | http://dx.doi.org/10.18235/0002357 https://publications.iadb.org/en/research-insights-how-to-best-remind-taxpayers-of-their-obligations |
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