Prior research (Schepanski and Shearer, 1995; Alm and Torgler, 2011) relying on prospect theory (Kahneman & Tversky, 1979) shows that taxpayers' compliance is influenced by their perception of whether they owe more or less taxes than they anticipated: Taxpayers are more likely to cheat on their...

Prepayment position (additional tax due vs a tax refund) shouldn't influence taxpayer compliance behavior at the time of filing an annual tax return. However, prospect theory predicts that an individual's income tax withholding position affects taxpayer compliance. Prior research has produced...

This paper studies the impact of "nudges" on taxpayers with varying tax compliance histories in Papua New Guinea. We present the results from two population-wide randomized controlled trials in a setting that is characterized by low compliance rates and a lack of effective enforcement. We test...