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Testing local descriptive norms and salience of enforcement action: A field experiment to increase tax collection

Author

Listed:
  • Christopher Larkin

    (Behavioural Insights Team)

  • Michael Sanders

    (What Works Centre for Children¡¦s Social Care & King¡¦s College London)

  • Isabelle Andresen

    (Behavioural Insights Team)

  • Felicity Algate

    (Behavioural Insights Team)

Abstract

The use of behavioral science interventions, and particularly social norms, in tax compliance is a growing industry for scholars and practitioners alike in recent years. However, the causal mechanism of these interventions is unknown, where effects could be explained by a pro-social desire to support one¡¦s community, conditional cooperation, desire to conform, or fear of reprisals. We conduct a field experiment in local government taxation in the United Kingdom which tests the effectiveness of a social (descriptive) norm against a control condition and against messages that highlight the enforcement process. The social norm outperforms enforcement salience, suggesting that this explanation, although more powerful than the control, does not fully explain compliance effects. This study further provides evidence that social norm type interventions can be effective at the subnational level, a context where previous work has shown they may produce null effects.

Suggested Citation

  • Christopher Larkin & Michael Sanders & Isabelle Andresen & Felicity Algate, 2019. "Testing local descriptive norms and salience of enforcement action: A field experiment to increase tax collection," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 2(1).
    • Handle: RePEc:bpd:articl:v:2:y:2019:i:1:jbpa.21.54
    DOI: 10.30636/jbpa.21.54
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    References listed on IDEAS

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    Cited by:

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    2. Migchelbrink, Koen & Raymaekers, Pieter, 2023. "Nudging people to pay their parking fines on time. Evidence from a cluster-randomized field experiment," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 105(C).
    3. Rotem Dvir, 2024. "Nudging citizens co-production: Assessing multiple behavioral strategies," Policy Sciences, Springer;Society of Policy Sciences, vol. 57(4), pages 719-743, December.
    4. Jana Cahlikova & Lubomir Cingl & Katerina Chadimova & Miroslav Zajicek, 2021. "Carrots, Sticks, or Simplicity? Field Evidence on What Makes People Pay TV Fees," Working Papers tax-mpg-rps-2021-12, Max Planck Institute for Tax Law and Public Finance.
    5. Fumio Ohtake, 2022. "Can nudges save lives?," The Japanese Economic Review, Springer, vol. 73(2), pages 245-268, April.
    6. Sloboda, Matúš & Pavlovský, Patrik & Sičáková-Beblavá, Emília, 2024. "Simplify and Deter: Nudging waste collection fee debtors," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 111(C).

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    More about this item

    Keywords

    Taxation; Social norms; Reference groups; Subnational; Randomized controlled trial;
    All these keywords.

    JEL classification:

    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • Z00 - Other Special Topics - - General - - - General
    • D90 - Microeconomics - - Micro-Based Behavioral Economics - - - General

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