How to improve tax compliance: Evidence from population-wide experiments in Belgium
Jan-Emmanuel De Neve, Clement Imbert, Maarten Luts, Johannes Spinnewijn and Teodora Tsankova
Tax compliance lies at the heart of well-functioning societies, but the US and Europe spend vast sums annually to enforce it. This column discusses the results of population-wide experiments run in collaboration with the Belgium tax authority beginning in 2014. It finds that simplifying communication from tax administrators can improve tax compliance, nudge taxpayers to pay on time, and make late filers comply more swiftly. Communication - an inherent part of any tax administration - merits more attention from the policy community.
20 May 2021
Vox EU
https://voxeu.org/article/how-improve-tax-compliance
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