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助推税收遵从:一项元分析

Nudging for Tax Compliance: A Meta-Analysis
The Economic Journal · 2024 · Armenak Antinyan、Zareh Asatryan

中文摘要

各国政府日益采用助推手段来改善税收征管。我们运用元分析方法,综合分析了不断增长的助推实验文献。我们发现,相对于约四分之一纳税人遵从税法的基准情形,简单提醒使遵从概率提高2.7个百分点,而税收道德和威慑型助推则分别使遵从概率进一步提高1.4和3.2个百分点。进一步的结果揭示了助推效果较强或较弱的条件。总体而言,我们的研究结果表明,纳税人受到各种信息和行为约束所导致的偏误影响,而助推在克服这些摩擦方面能够发挥一定作用。

Abstract

Abstract Governments increasingly use nudges to improve tax collection. We synthesise the growing literature on nudging experiments using meta-analytical methods. We find that, relative to the baseline where about a quarter of taxpayers are compliant, simple reminders increase the probability of compliance by 2.7 percentage points, while tax morale and deterrence nudges increase compliance by an additional 1.4 and 3.2 percentage points. Our further results highlight the conditions where nudges are more or less effective. Overall, our findings imply that taxpayers are biased by various informational and behavioural constraints, and that nudges can be of some help in overcoming these frictions.
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