Behavioral insights and business taxation: Evidence from two randomized controlled trials
- Publisher: Essen: RWI - Leibniz-Institut für Wirtschaftsforschung
business taxation | H25 | behavioral insights | C93 | H26 | tax compliance | nudging
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 ...