Behavioral Interventions in Tax Compliance : Evidence from Guatemala

This paper presents results from a large (43,387) nationwide randomized controlled trial in Guatemala that used reminders to promote tax compliance. The trial varied the letter received by taxpayers (individuals and firms) who had failed to pay the...

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Bibliographic Details
Main Authors:	Kettle, Stewart, Hernandez, Marco, Ruda, Simon, Sanders, Michael
Format:	Working Paper
Language:	English en_US
Published:	World Bank, Washington, DC 2016
Subjects:	LIABILITY CHECKS ACCOUNTING PROPERTY TAX ADDED TAX PUBLIC ECONOMICS INTEREST INCOME GOVERNMENT SPENDING GOVERNMENT REVENUES EXCHANGE OPTION DEVELOPING COUNTRIES TAX COLLECTION TAXPAYER COMPLIANCE REVENUES WORLD DEVELOPMENT INDICATORS TAX COMPLIANCE TAX INCOME TAX TAX LEGISLATION SUSTAINABLE DEVELOPMENT INTERNATIONAL BANK DEVELOPING COUNTRY CREDIBILITY TAXPAYER COMMUNICATIONS SMALL BUSINESS PUBLIC POLICY INFORMAL ECONOMY FINANCES TAX REGIME DEMOCRACY TAX REGULATIONS TAX DEBT MONETARY FUND VALUE ADDED TAX MARKETS DEBT TRUST RETURN PUBLIC FINANCE TAX AUTHORITIES MIDDLE-INCOME COUNTRIES TAX REVENUES GROSS DOMESTIC PRODUCT INVENTORY FINANCE CORPORATE TAX TAX RECEIPTS TAXES FISCAL GOOD TAX RATE PROPERTY TAXES FUTURE INTERNAL REVENUE REPUTATION RETURNS TAX REGIMES GOVERNMENT REVENUE EXPENDITURES MONETARY PAYOFF PROPERTY TAX EVASION TAX AUDIT ACCOUNTANT SHARES DEFAULT TAX LIABILITY MIDDLE-INCOME COUNTRY TAX AVOIDANCE TAX REVENUE ENFORCEMENT GOVERNMENT POLICIES TAXATION TRADE GOODS ACCOUNTING STANDARDS INVESTMENT FISCAL MANAGEMENT POVERTY COMPETITIVE MARKETS TAXPAYERS BUSINESS TAX REVENUE PROFIT TAX POLICY DEDUCTIONS COMMUNICATION TAX REFORM AUDIT EXCHANGE RATE TAX RETURN PROFITS TAX RETURNS DEVELOPMENT BANK TAX STRUCTURE ASSESSMENT HUMAN DEVELOPMENT PUBLIC GOODS
Online Access:	http://documents.worldbank.org/curated/en/2016/06/26422771/behavioral-interventions-tax-compliance-evidence-guatemala http://hdl.handle.net/10986/24530

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http://documents.worldbank.org/curated/en/2016/06/26422771/behavioral-interventions-tax-compliance-evidence-guatemala
http://hdl.handle.net/10986/24530

Behavioral Interventions in Tax Compliance : Evidence from Guatemala

Internet

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