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1-10 of 23 results

  • Person

Dr Michael Hallsworth

Dr Michael Hallsworth is BIT's Chief Behavioural Scientist. Before his current role, Michael was Managing Director of BIT Americas and previously led BIT's global work on health and tax. Earlier in his career, Michael was a Senior Policy Advisor in the Cabinet Office of the UK government and has in-depth…
  • Academic publication
  • 1st Mar 2014

The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance

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.
  • Person

Dr Alex Gyani

Alex is the Managing Director of the Behavioural Insights Team's APAC offices. He has been based in Sydney since 2014. He has advised governments around the world on how to use behavioural science to improve policy outcomes and increase the use of evidence-based policy more generally. Previously Alex oversaw the…
  • 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.
  • 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…
  • 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.
  • 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
  • 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.
  • 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.
  • 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.…