This paper presents the results of a randomized controlled trial testing the effectiveness of taxpayer communications informed by behavioral science in inducing business payroll tax compliance at the onset of the COVID-19 pandemic. In March 2020, an experimental tax trial targeting 5,423 firms was implemented, coinciding with the national lockdown due to the global pandemic. The Albanian tax authority sent postal letters to employers and selected...
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详细
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2022/03/07
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政策研究报告
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WPS9961
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1
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1
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2022/03/07
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Disclosed
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Nudging in the Time of the Coronavirus : Evidence from an Experimental Tax Trial in Albania at the Onset of a Global Pandemic
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trade and investment