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| dc.title | Research Insights: How to Best Remind Taxpayers of Their Obligations? |
| dc.contributor.author | Ortega, Daniel |
| dc.contributor.author | Scartascini, Carlos |
| dc.contributor.orgunit | Department of Research and Chief Economist |
| dc.coverage | Colombia |
| dc.date.available | 2020-05-15T00:00:00 |
| dc.date.issue | 2020-05-15T00:00:00 |
| dc.description.abstract | 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. |
| dc.format.extent | 4 |
| dc.identifier.doi | http://dx.doi.org/10.18235/0002357 |
| dc.identifier.url | https://publications.iadb.org/publications/english/document/Research-Insights-How-to-Best-Remind-Taxpayers-of-Their-Obligations.pdf |
| dc.identifier.url | https://publications.iadb.org/publications/spanish/document/Perspectivas-de-investigacion-Como-recordarles-a-los-contribuyentes-que-deben-pagar-sus-obligaciones-fiscales.pdf |
| dc.language.iso | en |
| dc.medium | Adobe PDF |
| dc.publisher | Inter-American Development Bank |
| dc.subject | Tax Compliance |
| dc.subject | Taxation |
| dc.subject | Taxpayer |
| dc.subject | Behavioral Economics |
| dc.subject | Tax Collection |
| dc.subject.jelcode | C93 - Field Experiments |
| dc.subject.jelcode | H26 - Tax Evasion and Avoidance |
| dc.subject.jelcode | D03 - Behavioral Microeconomics: Underlying Principles |
| dc.type | Catalogs and Brochures |
| idb.identifier.pubnumber | IDB-CB-00299 |
| idb.operation | BK-C1102 |