Is threat the most effective way to enforce tax compliance?
Researchers tested several different letter framings to alter tax behavior, including offers of assistance with tax forms, encouraging messages, and threats of audits. All of the treatments were effective in prompting taxpayers to declare more than they previously had. Unsurprisingly, the threatening messages were the most effective.
WANT TO WORK TOGETHER ON A RELATED PROBLEM?
Effective interventions start with a nuanced understanding of how decisions are made. Our mission is to help large organizations be better and do better, using behavioral science.