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.
Details
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Author
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
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Document Date
2021/02/22
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Document Type
Brief
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Report Number
144398
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Volume No
1
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Total Volume(s)
1
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Country
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Region
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Disclosure Date
2021/03/23
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Disclosure Status
Disclosed
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Doc Name
Behavioral Insights for Tax Compliance
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Keywords
small and medium enterprise; Poverty and Equity; Tax Compliance; pay taxes; tax authorities; tax authority; tax declaration; income tax filing; income tax declaration; income tax compliance; growth and development; financial service provider; income tax collection; value added tax; types of taxes; local tax authority; reducing tax liability; income tax due; equal income distribution; payment of tax; value-added tax; tax collection functions; government revenue; shadow economy; tax payment; tax revenue; Public Goods; delivery method; Tax Administration; field experiment; tax system; intended recipient; treatment group; behavioral science; effective tax; tax obligation; delinquent taxpayer; payment amount; enforcement mechanism; tax return; tax audit; tax process; tax official; Tax Evasion; taxpayer compliance; social recognition; social incentives; cost of option; positive spillover; intrinsic motivation; repayment rate; communication process; young people; public safety; tax office; audit statistics; digital communication; human behavior; communications campaign; paying tax; tax case; behavioral lessons; environmental factor; entrepreneurship policy; taxpayer response; government pay; enforcement tool; International Phone Call; enforcement efforts; unincorporated business; citizen engagement; tax review; state authority; annual return; tax burden; fiscal authority; value tax; adaptive system; data quality; tax administrator; fair share; individual taxpayer; message delivery; collect tax; legal authority; rural area; previous work; analysis period; net cost; monthly payment; information channel; behavioral change; timely payment; negative tax; tax arrears; information resource; available data; technological barriers; ITS Programs; the administration; creative solution; worldwide network; informal worker; global effort; tax collector; information power; demographic group; reciprocal relationship; political constraint; technology infrastructure; field study; experimental design; data system; unethical behavior; behavioral intervention; messaging service; communication strategy; Natural Resources; tax increase; tax inspector; tax year; salaried income; Tax Reform; domestic investment; tax net; state capacity; small country; response rate
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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