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Don’t blame the Messenger. A Field Experiment on Delivery Methods for Increasing Tax Compliance

The effect of different delivery mechanisms for increasing tax compliance has not been evaluated so far. This study conducts a field experiment in Colombia that varies the way the National Tax Agency contacts taxpayers on payments due for income, value added, and wealth taxes. More than 20,000 were randomly assigned to a control or one of three delivery mechanisms. Results indicate large and highly significant effects, as well as sizable differences across delivery methods. A personal visit by an inspector is more effective than a letter or an email, conditional on delivery; which has several relevant academic and policy implications.

Abstract

Description

Subject

Impuestos | Investigación socioeconómica | Evaluación de impacto

País / Región

Colombia

URI

https://scioteca.caf.com/handle/123456789/821

Date

2015-11

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6.1 Documentos de trabajo en investigación socioeconómica

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Creative Commons license

CC-BY-NC
Except where otherwised noted, this item's license is described as CC-BY-NC
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Files

Ortega & Scartascini, 2015.pdf (1.21 MB)

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Volume Title

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CAF

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