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11-20 of 27 results

  • Report
  • 19th Oct 2018

Encouraging Earlier Tax Returns in Indonesia

In Indonesia, as in other countries around the world, a large proportion of taxpayers file their taxes at the last minute. This leads to long queues in front of tax offices and crashes of the online system around the deadline, which erodes tax morale and puts pressure on the system.…

  • Report
  • 19th Oct 2018

Global Innovation Fund: BIT’s capacity building work in Indonesia, Bangladesh and Guatemala

A publication series profiling BIT's capacity building work in Indonesia, Bangladesh and Guatemala.

  • Academic publication
  • 12th May 2018

Testing Local Descriptive Norms and Salience of Enforcement Action: A Field Experiment to Increase Tax Collection

The use of behavioural science interventions, and particularly social norms, in tax compliance has become a growth industry for scholars and practitioners alike in recent years.

  • Academic publication
  • 28th Apr 2017

Failure to CAPTCHA Attention: Null Results from an Honesty Priming Experiment in Guatemala

We report results from a large online randomised tax experiment in Guatemala. The trial involves short messages and choices presented to taxpayers as part of a CAPTCHA pop-up window immediately before they file a tax return, with the aim of priming honest declarations.

  • Blog
  • 22nd Sep 2016

Increasing tax payments in Costa Rica

Over the past few years, BIT has implemented a number of successful trials using letters to remind people to pay their taxes. In March 2015, we ran our first trial in Costa Rica. In this case we tested sending emails - an even lower cost intervention than letters. Working with…

  • Academic publication
  • 21st Jun 2016

Casting the Tax Net Wider: Experimental Evidence from Costa Rica

The majority of firms in developing countries are informal, and encouraging them to register with the tax authority has proven challenging and costly.

  • Academic publication
  • 15th Jun 2016

Behavioral Interventions in Tax Compliance: Evidence from Guatemala

This paper presents results from a large (43,387) nationwide randomized controlled trial in Guatemala that used reminders to promote tax compliance.

  • Blog
  • 18th Mar 2016

Sugar tax: how will it affect behaviour?

One of the most striking announcements in this week’s UK budget was the introduction of a new ‘soft drinks levy’ (quickly dubbed the sugar tax), which will come into force in 2018. New taxes aren’t usually associated with the Behavioural Insights Team - partly because BIT’s preference is to find…

  • Blog
  • 2nd Mar 2016

Tax lotteries and Behavioural Insights in Europe

Last week, the European Commission published a report on the growing uptake of behavioural insights across the governments of Europe. You can read the report here. One of the most interesting parts of the paper is on the growing use of tax lotteries in European countries. Lotteries or prize draws…

  • Academic publication
  • 23rd Apr 2015

The use of field experiments to increase tax compliance

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.