IDEAS home Printed from https://ideas.repec.org/p/zbw/zewdip/300677.html
   My bibliography  Save this paper

Nudging for tax compliance: A meta-analysis

Author

Listed:
  • Antinyan, Armenak
  • Asatryan, Zareh

Abstract

Governments increasingly use nudges to improve tax collection. We synthesize the growing literature that evaluates nudging experiments using meta-analytical methods. We find that simple reminders increase the probability of compliance by 2.7 percentage points relative to the baseline where about a quarter of taxpayers are compliant. Nudges that commonly refer to elements of tax morale increase compliance by another 1.4 percentage points. Deterrence nudges, which inform taxpayers about enforcement parameters, increase compliance the most, amounting to an additional 3.2 percentage points increase on top of reminders. Our additional findings highlight the conditions where nudges are more effective, such as their potential when targeting sub-population of late-payers, and also suggest that even this sample of randomized trials may be susceptible to selective reporting of results. Overall, our findings imply that taxpayers are biased by various informational and behavioral constraints, and that nudges can be of some help in overcoming these frictions.

Suggested Citation

  • Antinyan, Armenak & Asatryan, Zareh, 2024. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 24-054, ZEW - Leibniz Centre for European Economic Research.
    • Handle: RePEc:zbw:zewdip:300677
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/300677/1/1897315929.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Tax compliance; Tax evasion; Randomized control trials; Nudging; Reminders; Tax morale; Deterrence; Meta-analysis; Publication selection bias;
    All these keywords.

    JEL classification:

    • C93 - Mathematical and Quantitative Methods - - Design of Experiments - - - Field Experiments
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:zewdip:300677. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/zemande.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.