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Governments have become increasingly interested in the ‘explosion’ of research into taxpayer behaviour. This article briefly reviews two main theories of tax compliance (‘deterrence’ and ‘non-deterrence’), before discussing the recent rapid rise of natural field experiments (NFEs) in this area.
Recent years have seen a growth in the use of social norm messages by local and national governments. These messages have been primarily used to induce desired behaviours among the non-compliant minority by pointing to the compliance of the majority.
The Behavioural Insights Team welcomes the recent letter from the House of Lords Select Committee, following up its 2011 report on Behaviour Change. We would like to highlight Lord Selbourne’s opening statement on BIT:"The work of the Behavioural Insights Team (BIT) is to be commended. In particular, we are impressed…
Tax collection problems date back to the earliest recorded history of mankind. This paper begins with a simple theoretical construct of paying (rather than declaring) taxes, which we argue has been an overlooked aspect of tax compliance.
The paper we would like to highlight this week is a great example of how research can be transferred into practice. Garner (2005) tested the impact of attaching a Post-it note with a hand-written request to survey materials. The study found that the note roughly doubled response rates (76%, compared…
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