Nudging in the Time of the Coronavirus : Evidence from an Experimental Tax Trial in Albania at the Onset of a Global Pandemic (English)

This paper presents the results of a randomized controlled trial testing the effectiveness of taxpayer communications informed by behavioral science in inducing business payroll tax compliance at the onset of the COVID-19 pandemic. In March 2020, an experimental tax trial targeting 5,423 firms was implemented, coinciding with the national lockdown due to the global pandemic. The Albanian tax authority sent postal letters to employers and selected...

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Author

Karver,Jonathan George;

Shijaku,Hilda;

Ungerer,Christoph T F;
Document Date
2022/03/07
Document Type
Policy Research Working Paper
Report Number
WPS9961
Volume No
1
Total Volume(s)
1
Country
Albania,
Region
Europe and Central Asia,
Disclosure Date
2022/03/07
Disclosure Status
Disclosed
Doc Name
Nudging in the Time of the Coronavirus : Evidence from an Experimental Tax Trial in Albania at the Onset of a Global Pandemic
Keywords
trade and investment

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Citation

Karver,Jonathan George; Shijaku,Hilda; Ungerer,Christoph T F.

Nudging in the Time of the Coronavirus : Evidence from an Experimental Tax Trial in Albania at the Onset of a Global Pandemic (English). COVID-19 (Coronavirus)|Policy Research working paper|eMBeD brief|no. WPS 9961 Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/256481646672332016

Nudging in the Time of the Coronavirus : Evidence from an Experimental Tax Trial in Albania at the Onset of a Global Pandemic (English)

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