Effectiveness of Planning Prompts on Organizations’ Likelihood to File Their Overdue Taxes: A Multi‐Wave Field Experiment

References

• Allingham MG , Sandmo A (1972) Income tax evasion: A theoretical analysis. J. Public Econom. 1(3–4):323–338.Crossref, Google Scholar
• Alm J , McClellan C (2012) Tax morale and tax compliance from the firm’s perspective. Kyklos 65(1):1–17.Crossref, Google Scholar
• Alm J , Torgler B (2006) Culture differences and tax morale in the United States and in Europe. J. Econom. Psych. 27(2):224–246.Crossref, Google Scholar
• Alm J , Torgler B (2011) Do ethics matter? Tax compliance and morality. J. Bus. Ethics 101(4):635–651.Crossref, Google Scholar
• Alm J , Bloomquist KM , McKee M (2017) When you know your neighbour pays taxes: Information, peer effects and tax compliance. Fiscal Stud. 38(4):587–613.Crossref, Google Scholar
• Andreoni J , Erard B , Feinstein J (1998) Tax compliance. J. Econom. Literature 36(2):818–860.Google Scholar
• Arcos Holzinger L , Biddle N (2016) Behavioural insights of tax compliance: An overview of recent conceptual and empirical approaches. Working paper, Behavioral Economics and Research Team, Canberra, Australia.Google Scholar
• Ariel B (2012) Deterrence and moral persuasion effects on corporate tax compliance: Findings from a randomized controlled trial. Criminology 50(1):27–69.Crossref, Google Scholar
• Ariely D , Wertenbroch K (2002) Procrastination, deadlines, and performance: Self-control by precommitment. Psych. Sci. 13(3):219–224.Crossref, Google Scholar
• Bandura A (1999) Moral disengagement in the perpetration of inhumanities. Perspect. Soc. Psych. Rev. 3(3):193–209.Crossref, Google Scholar
• Behavioural Insights Team (2014) EAST: Four simple ways to apply behavioural insights. Report, Cabinet Office, London.Google Scholar
• Benartzi S , Beshears J , Milkman KL , Sunstein CR , Thaler RH , Shankar M , Tucker-Ray W , Congdon WJ , Galing S (2017) Should governments invest more in nudging? Psych. Sci. 28(8):1041–1055.Crossref, Google Scholar
• Blumenthal M , Christian C , Slemrod J (2001) Do normative appeals affect tax compliance? Evidence from a controlled experiment in Minnesota. Natl. Tax J. 54(1):125–136.Crossref, Google Scholar
• Brockmeyer A , Smith S , Hernandez M , Kettle S (2019) Casting a wider tax net: Experimental evidence from Costa Rica. Amer. Econom. J. Econom. Policy 11(3):55–87.Crossref, Google Scholar
• Charness G , Sutter M (2012) Groups make better self-interested decisions. J. Econom. Perspect. 26(3):157–176.Crossref, Google Scholar
• Chetty R , Mobarak M , Singhal M (2014) Increasing tax compliance through social recognition. Report, International Growth Centre, London.Google Scholar
• Cummings RG , Martinez-Vazquez J , McKee M , Torgler B (2009) Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. J. Econom. Behav. Organ. 70(3):447–457.Crossref, Google Scholar
• Dulleck U , Koessler AK , Schaffner M , Torgler B (2015) Improving communication with directors of firms in liquidation. Report, ASIC, Brisbane, Queensland, Australia.Google Scholar
• Eden D (2017) Field experiments in organizations. Annu. Rev. Organ. Psych. Organ. Behav. 4(1):91–122.Crossref, Google Scholar
• Frey BS , Torgler B (2007) Tax morale and conditional cooperation. J. Comparative Econom. 35(1):136–159.Crossref, Google Scholar
• Frey E , Rogers T (2014) Persistence: How treatment effects persist after interventions stop. Policy Insights Behav. Brain Sci. 1(1):172–179.Crossref, Google Scholar
• Gangl K , Torgler B , Kirchler E , Hofmann E (2014) Effects of supervision on tax compliance: Evidence from a field experiment in Austria. Econom. Lett. 123(3):378–382.Crossref, Google Scholar
• Goldstein NJ , Cialdini RB , Griskevicius V (2008) A room with a viewpoint: Using social norms to motivate environmental conservation in hotels. J. Consumer Res. 35(3):472–482.Crossref, Google Scholar
• Gollwitzer PM (1999) Implementation intentions: Strong effects of simple plans. Amer. Psych. 54(7):493–503.Crossref, Google Scholar
• Gollwitzer PM , Brandstätter V (1997) Implementation intentions and effective goal pursuit. J. Perspect. Soc. Psych. 73(1):186–199.Crossref, Google Scholar
• Gollwitzer PM , Sheeran P (2006) Implementation intentions and goal achievement: A meta‐analysis of effects and processes. Adv. Experiment. Soc. Psych. 38(1):69–119.Crossref, Google Scholar
• Gollwitzer PM , Kentaro F , Oettingen G (2004) Planning and the implementation of goals. Baumeister RF, Vohs KD, eds. Handbook of Self-Regulation: Research, Theory and Applications (Guilford Press, New York), 211–228.Google Scholar
• Government of Ontario (2016) 2016 Ontario budget: Jobs for today and tomorrow. Report, Ministry of Finance, Ottawa, Ontario, Canada.Google Scholar
• Hallsworth M (2014) The use of field experiments to increase tax compliance. Oxford Rev. Econom. Policy 30(4):658–679.Crossref, Google Scholar
• Hallsworth M , List JA , Metcalfe RD , Vlaev I (2017) The behavioralist as tax collector: Using natural field experiments to enhance tax compliance. J. Public Econom. 148(4):14–31.Crossref, Google Scholar
• Hauser OP , Linos E , Rogers T (2017) Innovation with field experiments: Studying organizational behaviors in actual organizations. Res. Organ. Behav. 37:185–198.Crossref, Google Scholar
• Iyer G , Recjers P , Sanders D (2010) Increasing tax compliance in Washington State: A field experiment. Natl. Tax J. 63(1):7–32.Crossref, Google Scholar
• Johnson EJ , Goldstein D (2003) Do defaults save lives? Science 302(5649):1338–1339.Crossref, Google Scholar
• Kettle S , Hernandez M , Ruda S , Sanders M (2016) Behavioural interventions in tax compliance: Evidence from Guatemala. Working paper, The Behavioural Insights Team, London, UK.Google Scholar
• Kincaid JP , Fishburne RP , Rogers RL , Chissom BS (1975) Derivation of new readability formulas (automated readability index, fog count and Flesch reading ease formula) for navy enlisted personnel. Report, Institue for Simulation and Training, Millington, TN.Google Scholar
• Kirchler E (2007) The Economic Psychology of Tax Behaviour (Cambridge University Press, New York).Crossref, Google Scholar
• Kirchler E , Hoelzl E , Wahl I (2008) Enforced vs. voluntary tax compliance: The “slippery slope” framework. J. Econom. Psych. 29(2):210–225.Crossref, Google Scholar
• Koestner R , Lekes N , Powers TA (2002) Attaining personal goals: Self-concordance plus implementation intentions equals success. J. Perspect. Soc. Psych. 83(1):231–244.Crossref, Google Scholar
• Kugler T , Kausel EE , Kocher MG (2012) Are groups more rational than individuals? A review of interactive decision making in groups. Wiley Interdisciplinary Rev. Cognitive Sci. 3(4):471–482.Crossref, Google Scholar
• Locke EA , Latham GP (2002) Building a practically useful theory of goal setting and task motivation: A 35-year odyssey. Amer. Psych. 57(9):705–717.Crossref, Google Scholar
• Luttmer EFP , Singhal M (2014) Tax morale. J. Econom. Perspect. 28(4):149–168.Crossref, Google Scholar
• Mascagni G (2018) From the laboratory to the field: A review of tax experiments. J. Econom. Survey 32(2):273–301.Crossref, Google Scholar
• Matsaganis M , Leventi C , Flevotomou M (2012) The crisis and tax evasion in Greece: What are the distributional implications? CESifo Forum 13(2):26–32.Google Scholar
• Mazar N , Amir O , Ariely D (2008) The dishonesty of honest people: A theory of self-concept maintenance. J. Marketing Res. 45(6):633–644.Crossref, Google Scholar
• Mazar N , Mochon D , Ariely D (2018) If you are going to pay within the next 24 hours, press 1: Automatic planning prompt reduces credit card delinquency. J. Consumer Psych. 28(3):466–476.Crossref, Google Scholar
• Milkman KL , Beshears J , Choi JJ , Laibson D , Madrian BC (2011) Using implementation intentions prompts to enhance influenza vaccination rates. Proc. Natl. Acad. Sci. USA 108(26):10415–10420.Crossref, Google Scholar
• Milkman KL , Beshears J , Choi JJ , Laibson D , Madrian BC (2013) Planning prompts as a means of increasing preventive screening rates. Preventive Medicine 56(1):92–93.Crossref, Google Scholar
• Nickerson DW , Rogers T (2010) Do you have a voting plan? Implementation intentions, voter turnout, and organic plan making. Psych. Sci. 21(2):194–199.Crossref, Google Scholar
• OECD (2013) Co-operative Compliance: A Framework (OECD Publishing, Paris).Crossref, Google Scholar
• OECD (2014) Working Smarter in Tax Debt Management (OECD Publishing, Paris).Crossref, Google Scholar
• OECD (2017a) Applying Behavioural Insights to Organisations: Theoretical Underpinnings (OECD Publishing, Paris).Google Scholar
• OECD (2017b) Behavioural Insights and Public Policy (OECD Publishing, Paris).Crossref, Google Scholar
• Pomeranz D (2015) No taxation without information: Deterrence and self-enforcement in the value added tax. Amer. Econom. Rev. 105:2539–2569.Crossref, Google Scholar
• Pomeranz D (2017) Impact evaluation methods in public economics: A brief introduction to randomized evaluations and comparison with other methods. Public Finance Rev. 45(1):10–43.Crossref, Google Scholar
• Rankin CH , Abrams T , Barry RJ , Bhatnagar S , Clayton DF , Colombo J , Coppola G , Geyer MA , Glanzman DL , Marsland S (2009) Habituation revisited: An updated and revised description of the behavioral characteristics of habituation. Neurobiology Learn. Memory 92(2):135–138.Crossref, Google Scholar
• Rogers T , Frey E (2015) Changing behavior beyond the here and now. Keren G, Wu G, eds. The Wiley Blackwell Handbook of Judgment and Decision Making (Wiley-Blackwell, Oxford), 725–748.Crossref, Google Scholar
• Rogers T , Milkman KL , John LK , Norton MI (2015) Beyond good intentions: Prompting people to make plans improves follow-through on important tasks. Behav. Sci. Policy 1(2):33–41.Crossref, Google Scholar
• Ronconi L , Ortega D , Sanguinetti P (2015) Reciprocity and willingness to pay taxes: Evidence from a survey experiment in Latin America. Working paper, CIAS, Argentina. Google Scholar
• Scandura TA , Williams EA (2000) Research methodology in management: Current practices, trends, and implications for future research. Acad. Management J. 43(6):1248–1264.Crossref, Google Scholar
• Skinner J , Slemrod J (1985) An economic perspective on tax evasion. Natl. Tax J. 38(3):345–353.Crossref, Google Scholar
• Slemrod J , Weber C (2012) Evidence of the invisible: Toward a credibility revolution in the empirical analysis of tax evasion and the informal economy. Internat. Tax Public Finance 19(1):25–53.Crossref, Google Scholar
• Slemrod J , Yitzhaki S (2002) Tax avoidance, evasion and administration. Auerbach AJ, Feldstein M, eds. Handbook of Public Economics (Elsevier Science, Amsterdam), 1423–1470.Google Scholar
• Spann S (2009) Tax resolution step #1: Taking control—Making the commitment to change. Tax Resolution and Financial Freedom: Using the Financial Planning Process to Resolve IRS Tax Problems (LifeSpan Financial Planning, LLC, Mount Pleasant, SC), 17–33.Google Scholar
• Stinchcombe AL (1990) Information and Organizations (University of California Press, Berkeley, CA).Crossref, Google Scholar
• Sunstein CR (2013) Simpler: The Future of Government (Simon & Schuster, New York).Google Scholar
• Thaler RH , Sunstein CR (2008) Nudge: Improving Decisions About Health, Wealth, and Happiness (Yale University Press, New Haven, CT).Google Scholar
• Thompson RF , Spencer WA (1966) Habituation: A model phenomenon for the study of neuronal substrates of behavior. Psych. Rev. 73(1):16–43.Crossref, Google Scholar
• Torgler B (2002) Speaking to theorists and searching for facts: Tax morale and tax compliance in experiments. J. Econom. Surveys 16(5):657–683.Crossref, Google Scholar
• Torgler B (2004) Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland. Econom. Governance 5(3):235–253.Crossref, Google Scholar
• Torgler B (2007) Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis (Edward Elgar Publishing, Northampton, MA).Crossref, Google Scholar
• Torgler B (2013) A field experiment on moral suasion and tax compliance focusing on under-declaration and over-deduction. FinanzArchiv Public Financ. Anal. 69(4):393–411.Crossref, Google Scholar
• Torgler B , Schneider F (2005) Attitudes toward paying taxes in Austria: An empirical analysis. Empirica 32(2):231–250.Crossref, Google Scholar
• Tversky A , Kahneman D (1981) The framing of decisions and the psychology of choice. Science 211(4481):453–458.Crossref, Google Scholar
• Weber M (1922) Economy and Society (University of California Press, Berkeley, CA).Google Scholar
• Wenzel M (2005) Misperceptions of social norms about tax compliance: From theory to intervention. J. Econom. Psych. 26(6):862–883.Crossref, Google Scholar