Trying to make a good first impression: A natural field experiment to engage new entrants to the tax system

Very little is known about the compliance behavior of first-time taxpayers although their tax paying habits may affect the long-run functioning of a tax...

Improving tax compliance without increasing revenue: Evidence from population-wide randomized controlled trials in Papua New Guinea

This paper studies the impact of “nudges” on taxpayers with varying tax compliance histories in Papua New Guinea. We present the results from two...

Improving SME tax compliance without increasing revenue? Evidence from a population-wide randomized controlled trial in Papua New Guinea (Cancelled)

‘Nudges’ have increased tax revenue in settings with high rates of compliance and effective enforcement, but can they work in countries that lack these conditions? The study tests this through a population-wide randomised control trial of Small and Medium Sized Enterprises (SMEs) in Papua New Guinea — a setting where no one has faced criminal charges for non-compliance and where 95 per cent of registered SMEs do not make the required monthly Salaries and Wages Tax (SWT) lodgements.

Nudging businesses to pay their taxes: Does timing matter?

This paper provides theoretical and empirical evidence on the implications of the timing of reminders by studying the effect of varying the timing of...

Behavioural insights and business taxation: Evidence from two randomized controlled trials

This paper presents the findings of two Randomized Controlled Trials (RCTs) that were conducted in collaboration with the Australian Taxation Office (ATO)...

Commitment to pay taxes: a field experiment on the importance of promise

The ability of a tax authority to successfully collect taxes depends critically on both its relationship with the taxpayers and how strongly these...