In this paper, I review and assess what we have learned about what motivates individuals to
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …

Tax experiments have been gaining momentum in recent years, although this literature
dates back several decades. With new developments in methods and data availability, tax …

Abstract Information provision experiments allow researchers to test economic theories and
answer policy-relevant questions by varying the information set available to respondents …

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 …

No modern state can exist in the long term without effective taxation. Recent research
emerging from close collaboration of academics with tax authorities has shed new light on …

Working Paper Page 1 UNIVERSITY OF MICHIGAN Working Paper Tax Compliance and
Enforcement: New Research and its Policy Implications Joel Slemrod Stephen M. Ross …

Abstract In early 2016, the Rwanda Revenue Authority sent 9,000 taxpayers messages
aimed at encouraging compliance. Each taxpayer was randomly allocated to a treatment …

Third-party reporting and employers' tax withholding are powerful compliance mechanisms,
as long as the employer and employee do not collude to evade. In cooperation with the …

This paper uses a natural field experiment to examine the effectiveness of specific nudges
on tax compliance amongst firms and the self-employed in the Dominican Republic. In …

Nil-filing refers to taxpayers reporting zero in all fields of their tax declaration. It is a largely
ignored phenomenon in the public finance literature, despite being well known to tax …