An Experimental Evaluation of Notification Strategies to Increase Property Tax Compliance: Free-Riding in the City of Brotherly Love

Chirico, Michael; Inman, Robert P.; Loeffler, Charles; MacDonald, John M.; Sieg, Holger

doi:10.1086/685595

Cited by 35 publications

(18 citation statements)

References 21 publications

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“…Our results here show a significant impact on taxpayer compliance from reminders that stress sanctions, and little effect on compliance of those that stress tax morale messages. These results are in sharp contrast to those that we obtained in our 2014 pilot experiment for this study completed on a sample of 3,888 tardy taxpayers owning a single property; see Chirico, et. al.…”

Section: Comparison To Our Pilot Resultscontrasting

confidence: 96%

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Deterring Property Tax Delinquency in Philadelphia

Chirico¹,

Inman²,

Loeffler³

et al. 2019

National Tax Journal

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Reed Shuldiner, and participants of numerous seminars for comments and suggestions. The views expressed here are those of the authors and do not necessarily represent or reflect the views of the City of Philadelphia or the National Bureau of Economic Research. At least one co-author has disclosed a financial relationship of potential relevance for this research. Further information is available online at http://www.nber.org/papers/w23243.ack NBER working papers are circulated for discussion and comment purposes. They have not been peer-reviewed or been subject to the review by the NBER Board of Directors that accompanies official NBER publications.

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Section: Comparison To Our Pilot Resultscontrasting

confidence: 96%

“…For more details, seeChirico, Inman, Loeffler, MacDonald, and Sieg (2016).2 Besley, Jensen, and Persson (2015) study local property taxation in England following the imposition of a local head tax as a replacement for the local property tax. In response to widespread citizen resistance, the poll tax was removed two years later and the property tax restored.…”

mentioning

confidence: 99%

Deterring Property Tax Delinquency in Philadelphia

Chirico¹,

Inman²,

Loeffler³

et al. 2019

National Tax Journal

Self Cite

View full text Add to dashboard Cite

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“…In the field of tax behaviour there is some evidence that seems to support the effectiveness of the gain goal frame and its supportive role to the normative goal frame, by stressing that taxation is necessary to fund public services that benefit everyone, as well as specific items from which one gains in particular (Chirico et al, 2016;Doerrenberg and Peichl, 2017;Hallsworth et al, 2017). Although none of these studies explicitly refer to the goal framing theory, they all suggest that providing information on public utilities one can get in return is more effective than simply focusing on the social norm.…”

Section: Rationale and Hypothesesmentioning

confidence: 99%

Two sides of the same coin? An investigation of the effects of frames on tax compliance and charitable giving

et al. 2019

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Despite tax compliance being mandatory and charitable giving being voluntary, both can be seen as two sides of the same coin. Paying taxes and making monetary donations are two complementary ways to financially provide for the common good. Using goal-framing theory, an experimental study with a mixed-factorial design (N = 435) was conducted to test the effects of different frames on the intention to pay taxes and make charitable donations. Our results showed that for real taxpayers (i.e., for employees, self-employed, and entrepreneurs, but not for students) using a gain goal frame as a support to the normative goal frame was only effective in increasing intended tax compliance, whereas a supporting hedonic goal frame was only effective in increasing donation intention. In addition, it was found that gain and hedonic goal frames worked differently according to the prevailing motivation behind tax compliance and charitable giving. When the intrinsic motivation was already high, frames were ineffective (in the tax context) or even counter-productive (in the charitable giving context). In the presence of extrinsic motivations, instead, frames are especially effective.

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“…Using a randomized controlled trial in Philadelphia, Chirico et al (2016) study the extent to which property tax delinquency can be attributed to lack of salience, deterrence or tax morale.…”

Section: Other Than Income Taxesmentioning

confidence: 99%

Tax Compliance and Enforcement

Slemrod

2018

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This paper reviews recent economic research in tax compliance and enforcement. After briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It first discusses what methodologies and data have facilitated these contributions, and then presents critical summaries of what has been learned. It discusses a promising new development, the analysis of randomized controlled trials mostly delivered via letters from the tax authority, and then reviews recent research using various methods about the impact of the principal enforcement tax policy instruments: audits, information reporting, and remittance regimes. I also explore several understudied issues worthy of more research attention. The paper closes by outlining a normative framework based on the behavioral response elasticities now being credibly estimated that allows one to assess whether a given enforcement intervention is worth doing.

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An Experimental Evaluation of Notification Strategies to Increase Property Tax Compliance: Free-Riding in the City of Brotherly Love

Cited by 35 publications

References 21 publications

Deterring Property Tax Delinquency in Philadelphia

Deterring Property Tax Delinquency in Philadelphia

Two sides of the same coin? An investigation of the effects of frames on tax compliance and charitable giving

Tax Compliance and Enforcement

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