000			01634nab a2200265 c 4500
999			_c142400 _d142400
003			ES-MaIEF
005			20200824103830.0
007			ta
008			200824t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
245		0	_aCommunicating tax penalties to delinquent taxpayers _bevidence from a field experiment _c Taylor Cranor, Jacob Goldin, Tatiana Homonoff and Lindsay Moore
260			_c2020
500			_aResumen.
504			_aBibliografía.
520			_aWe 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.
650		4	_941766 _aDECLARACIONES TRIBUTARIAS
650		4	_941661 _aCUMPLIMIENTO FISCAL
650		4	_947813 _aINFRACCIONES Y SANCIONES TRIBUTARIAS
650		4	_948385 _aSERVICIOS DE INFORMACION Y ASISTENCIA AL CONTRIBUYENTE
650		4	_947736 _aESTADOS UNIDOS
700	1		_967368 _aCranor, Taylor
773	0		_9162565 _oOP 233/2020/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 73, n. 2, June 2020, p. 331-360
942			_cART