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An experimental evaluation of tax-reporting schedules: a case of evidence-based tax administration

Wenzel, Michael; Taylor, Natalie


In an experiment in collaboration with the Australian Taxation Office (ATO), rental property schedules (RPS) were sent to taxpayers for them to itemize their deductions and return the RPS to the ATO. The intervention significantly reduced deductions compared to taxpayers who did not have to return the RPS, taxpayers who received only an information letter, and a no-contact control group-regardless of a cooperative versus deterring letter tone and first-time versus second-time participation of...[Show more]

CollectionsANU Research Publications
Date published: 2004
Type: Journal article
Source: Journal of Public Economics
DOI: 10.1016/j.jpubeco.2003.10.001


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