Communicating tax penalties to delinquent taxpayers evidence from a field experiment / Taylor Cranor, Jacob Goldin, Tatiana Homonoff and Lindsay Moore .-- , 2020
Resumen.
Bibliografía.
We analyze a large field experiment conducted with the Colorado Department of Revenue to study the presentation of financial incentives and social norms in tax delinquency notices. We find that notices that highlight and provide information about financial penalties modestly raise the payment rate among delinquent taxpayers, with larger effects for notices providing greater detail. In contrast, we find no payment effect from highlighting social norms for timely payment. Our results suggest that attention to seemingly minor decisions about the wording of notices sent by tax authorities can increase tax payments and reduce administrative costs associated with taxpayer delinquency.
DECLARACIONES TRIBUTARIAS
CUMPLIMIENTO FISCAL
INFRACCIONES Y SANCIONES TRIBUTARIAS
SERVICIOS DE INFORMACION Y ASISTENCIA AL CONTRIBUYENTE
ESTADOS UNIDOS
Cranor, Taylor
National Tax Journal 0028-0283v. 73, n. 2, June 2020, p. 331-360