Behavioral Nudge,Tax Salience and Tax Compliance:Evidence from a Randomized Field Experiment
Optimizing the tax system structure,improving the local tax and direct tax system are the requirements for building a modem tax system.The scientific collection and management policy designed to improve residents'tax compliance is helpful to the construction of natural person's tax system and has great significance for the modernization of tax governance capacity.This paper conducted a randomized field experiment to study different intensity of collection interventions for taxpayers to pay property taxes,the impact of tax arrears behavior,combined with tax saliency theory,studies the role of tax information salience effect on tax compliance behavior.We find that reminder will significantly improve taxpayers'tax compliance;reminders of different intensities have different effects on tax compliance decision-making;the increase in reminder intensity promotes the increase of tax compliance,but the effect will decrease after a certain degree.For taxpayers with high levels of non-compliance,high-intensity telephone call intervention can further increase the probability of declaration;telephone return interviews found that the call intervention mainly works by improving the prominence of tax information.This paper studies the design of tax collection and management mechanism to promote tax compliance in China using the randomized field experiment,which is of great significance to the construction of China's modern tax collection and management system.
NudgeTax complianceSalience effectRandomized field experiment
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