Nudging towards tax compliance: A fieldwork informed randomised controlled trial

摘要: Changing complex behaviors such as tax evasion may require several behavioral interventions, or nudges. We developed a tailored compound intervention approach to increase employers’ payroll compliance in Estonia’s construction industry. First, we used anthropological methods gain insights into the decision processes of employers and employees industry (Study 1, N=16). These were combined with decision-making principles design an e-mail aim strengthen perceived risks weaken descriptive norms non-compliance well collaborative adversarial construal authority. The was tested using three-armed non-blinded randomized controlled trial 2, N=4770) involving all whose declared wages below 70% industry’s average. significantly increased taxes by 5.1% 6.1% on average across two treated groups over 3-month follow-up period (p< .0001) therefore effective. It remains unclear which constituent nudges our crucial for this effect. findings suggest that be feasible avenue designing effective interventions under-studied contexts.