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.
Saved in:
Main Author: | |
---|---|
Other Authors: | |
Language: | English |
Published: |
Inter-American Development Bank
|
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 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
dig-bid-node-28115 |
---|---|
record_format |
koha |
spelling |
dig-bid-node-281152023-09-12T21:51:34ZResearch Insights: How to Best Remind Taxpayers of Their Obligations? 2020-05-15T00:00:00+0000 http://dx.doi.org/10.18235/0002357 https://publications.iadb.org/en/research-insights-how-to-best-remind-taxpayers-of-their-obligations Inter-American Development Bank Tax Compliance Taxation Taxpayer Behavioral Economics Tax Collection C93 - Field Experiments H26 - Tax Evasion and Avoidance D03 - Behavioral Microeconomics: Underlying Principles 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. Inter-American Development Bank Daniel Ortega Carlos Scartascini application/pdf IDB Publications Colombia en |
institution |
BID |
collection |
DSpace |
country |
Estados Unidos |
countrycode |
US |
component |
Bibliográfico |
access |
En linea |
databasecode |
dig-bid |
tag |
biblioteca |
region |
America del Norte |
libraryname |
Biblioteca Felipe Herrera del BID |
language |
English |
topic |
Tax Compliance Taxation Taxpayer Behavioral Economics Tax Collection C93 - Field Experiments H26 - Tax Evasion and Avoidance D03 - Behavioral Microeconomics: Underlying Principles Tax Compliance Taxation Taxpayer Behavioral Economics Tax Collection C93 - Field Experiments H26 - Tax Evasion and Avoidance D03 - Behavioral Microeconomics: Underlying Principles |
spellingShingle |
Tax Compliance Taxation Taxpayer Behavioral Economics Tax Collection C93 - Field Experiments H26 - Tax Evasion and Avoidance D03 - Behavioral Microeconomics: Underlying Principles Tax Compliance Taxation Taxpayer Behavioral Economics Tax Collection C93 - Field Experiments H26 - Tax Evasion and Avoidance D03 - Behavioral Microeconomics: Underlying Principles Inter-American Development Bank Research Insights: How to Best Remind Taxpayers of Their Obligations? |
description |
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. |
author2 |
Daniel Ortega |
author_facet |
Daniel Ortega Inter-American Development Bank |
topic_facet |
Tax Compliance Taxation Taxpayer Behavioral Economics Tax Collection C93 - Field Experiments H26 - Tax Evasion and Avoidance D03 - Behavioral Microeconomics: Underlying Principles |
author |
Inter-American Development Bank |
author_sort |
Inter-American Development Bank |
title |
Research Insights: How to Best Remind Taxpayers of Their Obligations? |
title_short |
Research Insights: How to Best Remind Taxpayers of Their Obligations? |
title_full |
Research Insights: How to Best Remind Taxpayers of Their Obligations? |
title_fullStr |
Research Insights: How to Best Remind Taxpayers of Their Obligations? |
title_full_unstemmed |
Research Insights: How to Best Remind Taxpayers of Their Obligations? |
title_sort |
research insights: how to best remind taxpayers of their obligations? |
publisher |
Inter-American Development Bank |
url |
http://dx.doi.org/10.18235/0002357 https://publications.iadb.org/en/research-insights-how-to-best-remind-taxpayers-of-their-obligations |
work_keys_str_mv |
AT interamericandevelopmentbank researchinsightshowtobestremindtaxpayersoftheirobligations |
_version_ |
1806237626030620672 |