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

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

Description

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
URI: http://hdl.handle.net/1885/204325
Source: Journal of Behavioral and Experimental Finance
DOI: 10.1016/j.jbef.2018.01.004

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