Improving Tax Compliance without Increasing Revenue: Evidence from Population-Wide Randomized Controlled Trials in Papua New Guinea

نویسندگان

چکیده

This paper studies the impact of “nudges” on taxpayers with varying tax compliance histories in Papua New Guinea. We present results from two population-wide randomized controlled trials a setting that is characterized by low rates and lack effective enforcement. test text messages, flyers emails remind declaration due dates provide information about public benefits paying tax. find treatments increased number declarations filed without increasing amount paid because who responded to nudges were largely exempt result consistent across types, communication channels time periods. also had no previously non-filing taxpayers. Collectively, our illustrate face lowest cost complying are most likely respond nudge.

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ژورنال

عنوان ژورنال: World Bank policy research working paper

سال: 2021

ISSN: ['1813-9450']

DOI: https://doi.org/10.1596/1813-9450-9539