Behavioral Insights and Business Taxation: Evidence from Two Randomized Controlled Trials

Research English OPEN
Biddle, Nicholas; Fels, Katja; Sinning, Mathias;
(2017)
  • Publisher: Bonn: Institute of Labor Economics (IZA)
  • Related identifiers: doi: 10.4419/86788812
  • Subject: business taxation | H25 | behavioral insights | C93 | H26 | tax compliance | nudging
    • ddc: ddc:330

This paper presents the findings of two Randomized Controlled Trials (RCTs) that were conducted in collaboration with the Australian Taxation Office (ATO). The first trial tests the effect of changes to letters (timing, social norms, color, and provision of information ... View more
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