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effects of "nudges", or interventions that use behavioral economics to alter the ways in which the choice architecture facing … individuals is communicated to them by the tax administration. As applied to tax compliance, we conclude that nudges have had …
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We analyze how the redistribution of tax revenues influences tax compliance behavior by applying different reward mechanisms. In our experiment, subjects have to make two decisions. In the first stage, subjects decide on the contribution to a public good. In the second stage, subjects declare...
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This paper studies the impact of "nudges" on taxpayers with varying tax compliance histories in Papua New Guinea. We … number of tax declarations filed without increasing the amount of tax paid because the taxpayers who responded to the nudges …
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