Kettle Stewart, Hernandez Marco, Sanders Michael, Hauser Oliver, Ruda Simon
Behavioural Insights Team, 4 Matthew Parker St, Westminster, London SW1H 9NP, UK.
World Bank, Praterstrasse 31, 21 stock, Vienna 1020, Austria.
Behav Sci (Basel). 2017 Apr 28;7(2):28. doi: 10.3390/bs7020028.
We report results from a large online randomised tax experiment in Guatemala. The trial involves short messages and choices presented to taxpayers as part of a CAPTCHA pop-up window immediately before they file a tax return, with the aim of priming honest declarations. In total our sample includes 627,242 taxpayers and 3,232,430 tax declarations made over four months. Treatments include: honesty declaration; information about public goods; information about penalties for dishonesty, questions allowing a taxpayer to choose which public good they think tax money should be spent on; or questions allowing a taxpayer to state a view on the penalty for not declaring honestly. We find no impact of any of these treatments on the average amount of tax declared. We discuss potential causes for this null effect and implications for 'online nudges' around honesty priming.
我们报告了在危地马拉进行的一项大型在线随机税收实验的结果。该试验涉及在纳税人提交纳税申报单之前，作为验证码弹出窗口的一部分向纳税人展示的短信息和选择，目的是促使诚实申报。我们的样本总共包括627,242名纳税人以及在四个月内提交的3,232,430份纳税申报单。处理方式包括：诚实申报；关于公共物品的信息；关于不诚实行为处罚的信息；允许纳税人选择他们认为税款应花在哪种公共物品上的问题；或者允许纳税人对不诚实申报的处罚发表意见的问题。我们发现这些处理方式对申报税款的平均金额均无影响。我们讨论了这种零效应的潜在原因以及围绕诚实引导的“在线助推”的影响。
