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Behavioral Insights for Tax Compliance (English)

This policy note provides evidence from World Bank field experiments that consider the social, psychological, and economic factors influencing taxpayer decision-making. Complementary studies from Costa Rica, Guatemala, Poland, Latvia, and Kosovo demonstrate how context-specific, behaviorally informed messaging can offer an immediate, low-cost solution to bureaucratic and technological barriers.

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Citation

Dalton,Abigail Goodnow Manning,Lauren Alyssa Jamison,Julian C Sen,Iman Kalyan Karver,Jonathan George Castaneda Nunez,Jorge Luis Guedes,Lorena Paola Mujica Estevez,Serrana Beatriz

Behavioral Insights for Tax Compliance (English). eMBeD brief Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/472181576511865338/Behavioral-Insights-for-Tax-Compliance