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- 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.
- 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.
- Blog
- 22nd Nov 2013
Behavioural Insights Tax Trials Win Civil Service Award
Last night, at the UK Government’s Civil Service Awards, the tax trials that we ran with HMRC won the Innovation award. The trials involved rewriting tax reminder letters to incorporate behavioural economics principles, and testing these against controls. BIT and HMRC were able to show how these simple, cost-free interventions…