TY  - GEN
AU  - Ortega, Daniel
AU  - Scartascini, Carlos
TI  - Research Insights: How to Best Remind Taxpayers of Their Obligations?
PY  - 2020
Y1  - 2020/05/15
DO  - 10.18235/0002357
AB  - Tax compliance can be affected by how taxpayers are informed of their outstanding liabilities. In Colombia, in-person visits from a tax inspector were compared to more impersonal methods such as mailers and emails. Getting a message through any channel had a positive impact on tax compliance, but almost everyone who received a visit from the tax collector made some kind of payment. A spillover effect was found for the payment of other tax obligations by those targeted during the experiment.
UR  - https://doi.org/10.18235/0002357
ER  -