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| dc.title | Research Insights: Calling Delinquent Taxpayers Turns Out to Be a Good Tactic to Collect Debts |
| dc.contributor.author | Mogollón, Mónica |
| dc.contributor.author | Ortega, Daniel |
| dc.contributor.author | Scartascini, Carlos |
| dc.contributor.orgunit | Department of Research and Chief Economist |
| dc.date.available | 2020-07-28T00:00:00 |
| dc.date.issue | 2020-07-28T00:00:00 |
| dc.description.abstract | Alternative methods of communication with taxpayers have proven to be more effective than the use of letters. The National Tax Agency of Colombia (DIAN) successfully increased collection of unpaid taxes through phone calls, reminding taxpayers of their obligation to pay due taxes and inviting them to the local tax office to clarify tax arrears. Taxpayers targeted with phone calls were about 25 percentage points likelier to pay their taxes than the control group. Thats about a five-fold increase. The results indicate that personal interaction seems to be an important element in the decision to pay taxes, but it must be paired with easy-to-follow plans and immediate actions in order for this intention to be put into practice. |
| dc.format.extent | 4 |
| dc.identifier.doi | http://dx.doi.org/10.18235/0002519 |
| dc.identifier.url | https://publications.iadb.org/publications/english/document/Research-Insights-Calling-Delinquent-Taxpayers-Turns-Out-to-Be-a-Good-Tactic-to-Collect-Debts.pdf |
| dc.identifier.url | https://publications.iadb.org/publications/spanish/document/Perspectivas-de-investigacion-El-factor-humano-resulta-ser-una-buena-tactica-para-cobrar-las-deudas-de-los-contribuyentes-morosos.pdf |
| dc.language.iso | en |
| dc.medium | Adobe PDF |
| dc.publisher | Inter-American Development Bank |
| dc.subject | Tax Administration |
| dc.subject | Tax Compliance |
| dc.subject | Taxpayer |
| dc.subject | Behavioral Economics |
| dc.subject | Tax Collection |
| dc.subject | Tax Increase |
| dc.subject.jelcode | C93 - Field Experiments |
| dc.subject.jelcode | H23 - Externalities • Redistributive Effects • Environmental Taxes and Subsidies |
| dc.subject.jelcode | H42 - Publicly Provided Private Goods |
| dc.subject.jelcode | D62 - Externalities |
| dc.type | Catalogs and Brochures |
| idb.identifier.pubnumber | IDB-CB-00358 |
| idb.operation | BK-C1102 |