Titre : | How to improve tax compliance ? : evidence from population-wide experiments in Belgium |
Auteurs : | Jan-Emmanuel De Neve, Auteur Clement Imbert, Auteur Johannes Spinnewijn, Auteur Teodora Tsankova, Auteur Maarten Luts, Auteur Center for economic performance (London), Editeur scientifique |
Editeur : | London : London school of economics and political science |
Année de publication : | 2019 |
Collection : | CEP discussion papier, ISSN 2042-2695, 1621 |
Présentation physique : | 70 p.ill., tabl., graph. |
Mots clés : |
Nudge
Politique publique -- Belgique Politique publique -- Évaluation -- Belgique Psychologie économique Politique fiscale Impôt -- Belgique Impôt -- Administration et procédure -- Belgique Impôt -- Recouvrement -- Belgique |
Note générale : | En annexe, 6 exemples de courriers du SPF Finances retravaillés selon les techniques du "nudge" |
Résumé : |
We study the impact of deterrence, tax morale, and simplifying information on tax compliance. We ran five experiments spanning the tax process which varied the communication of the tax administration with all income taxpayers in Belgium.
A con[...]
We study the impact of deterrence, tax morale, and simplifying information on tax compliance. We ran five experiments spanning the tax process which varied the communication of the tax administration with all income taxpayers in Belgium.
A consistent picture emerges across experiments : (i) simplifying communication increases compliance, (ii) deterrence messages have an additional positive effect, (iii) invoking tax morale is not effective. Even tax morale messages that improve knowledge and appreciation of public services do not raise compliance. In fact, heterogeneity analysis with causal forests shows that tax morale treatments backfire for most taxpayers. In contrast, simplification has large positive effects on compliance, which diminish over time due to follow-up enforcement. A discontinuity in enforcement intensity, combined with the experimental variation, allows us to compare simplification with standard enforcement measures. Simplification is far more cost-effective, allowing for substantial savings on enforcement costs, and also improves compliance in the next tax cycle. [Résumé, p. 1] |
Note supplémentaire : |
Ce rapport rend compte du projet "Nudging sommation IPP" lancé en 2015 par le SPF Finances belge. Les rapports annuels 2016, 2017 et 2018 consacrent chacun un chapitre aux résultats de ce projet : les lettres d'envoi de l’avertissement-extrait de rôle et les lettres de rappel, retravaillées selon les techniques du "nudge", ont permis une augmentation significative des paiements avant l'échéance. |
Documents numériques (2)
Bibliothèque numérique SPW Adobe Acrobat PDF | Document PDF librement téléchargeable URL |