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Behavioral interventions in tax compliance : evidence from Guatemala (English)

This paper presents results from a large (43,387) nationwide randomized controlled trial in Guatemala that used reminders to promote tax compliance. The trial varied the letter received by taxpayers (individuals and firms) who had failed to pay their income tax for the 2013 tax year. Taxpayers were randomly allocated to receive either no letter, the letter originally used by the Guatemalan Tax Authority, or four letter variants adapted using behavioral...
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Kettle,Stewart; Hernandez Hernandez,Marco Antonio; Ruda,Simon; Sanders,Michael.

Behavioral interventions in tax compliance : evidence from Guatemala (English). Impact Evaluation series|Policy Research working paper|no. WPS 7690 Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/479561467989537366

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