Skip navigation
Skip navigation

Behavioral insights on business taxation: Evidence from two natural field experiments

Biddle, Nicholas; Fels, Katja M; Sinning, Mathias


This paper presents the findings of two natural field experiments that were conducted in collaboration with the Australian Taxation Office (ATO). The first experiment tests the effect of changes to letters on businesses paying the correct amount of tax. The second experiment consists of two parts. The first part aims to raise awareness of the relevance of tax debt payment by changing internal guidelines used by field auditors. The second part focuses on studying the effect of changing the phone...[Show more]

CollectionsANU Research Publications
Date published: 2018
Type: Journal article
Source: Journal of Behavioral and Experimental Finance
DOI: 10.1016/j.jbef.2018.01.004


File Description SizeFormat Image
01_Biddle_Behavioral_insights_on_2018.pdf1.96 MBAdobe PDF    Request a copy

Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  19 May 2020/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator