Public Policy
The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance
Michael Hallsworth, John A List, Robert D Metcalfe, Ivo Vlaev
Two large natural field experiments, with data from over 200,000 individuals in the UK, were conducted investigating different messages designed to increase tax compliance. By employing social norms and public good messages, the tax reminder letters increased moral cost and thereby increased payment rates. The results show that simple changes to existing communications can help to address tax non-payment. .