EconPol Forum 6/2024 - INSTITUTIONS ACROSS THE WORLD

Nudging for Tax Compliance

INSTITUTIONS ACROSS THE WORLD

Armenak Antinyan and Zareh Asatryan

Key Messages

  • Governments around the world increasingly use nudges to improve tax collection 
  • Our meta-analysis evaluates the evidence gained from around 70 recent randomized trials 
  • We find that simple reminders, tax morale, and deterrence nudges all increase tax compliance 
  • The effectiveness of these interventions varies by nudge type and also depends on the context 
  • We formulate policy recommendations as to who, when, and how to nudge
Abstract

Governments around the world are increasingly turning to nudges to improve tax collection. Simple reminders, tax morale and disincentives significantly improve tax compliance.

Series
EconPol Forum
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Nudging for Tax Compliance3.29 MB
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EconPol Forum 6/2024
Citation

Armenak Antinyan and Zareh Asatryan: "Nudging for Tax Compliance," EconPol Forum 25 (6), CESifo, Munich, 2024.