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

dc.contributor.authorOrtega, Daniel
dc.contributor.authorScartascini, Carlos
dc.coverage.spatialColombiaen_US
dc.date.accessioned2015-11-16T20:27:47Z
dc.date.available2015-11-16T20:27:47Z
dc.date.issued2015-11
dc.identifier.citationOrtega, D., & Scartascini, C. (2015, November). Don’t blame the Messenger. A Field Experiment on Delivery Methods for Increasing Tax Compliance. CAF – Working paper;2015/09, Caracas: CAF. Retrieved from https://scioteca.caf.com/handle/123456789/821en_GB
dc.identifier.urihttps://scioteca.caf.com/handle/123456789/821
dc.description.tableofcontentsThe 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.en_US
dc.language.isoen_USen_US
dc.publisherCAFen_US
dc.relation.ispartofseriesCAF – Working paper;2015/09
dc.rightsCC-BY-NCes_ES
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/es_ES
dc.subjectImpuestosen_US
dc.subjectInvestigación socioeconómicaen_US
dc.subjectEvaluación de impactoen_US
dc.titleDon’t blame the Messenger. A Field Experiment on Delivery Methods for Increasing Tax Complianceen_US
dc.typeworkingPaperen_US
dc.publisher.cityCaracasen_US


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