General Information
Project description
It’s the end of April in Poland. While everyone
is happy the harsh winter weather is finally getting
milder, the Polish Tax Authority is worried because
62% of the country failed to pay their taxes on time.
Over the past decade, the use of behavioral principles
by tax administrations in different countries has been
gaining ground. Given the country’s tax compliance
rate, Polish authorities and the World Bank tested the
use of behaviorally informed letters to late taxpayers
in order to determine if this simple solution would
help boost government revenues.
Detailed information
Final report: Is there a final report presenting the results and conclusions of this project?
Yes
Final report
Pre-analysis plan: Is there a pre-analysis plan associated with this registration?
No
Additional information
<h3>Does a third party implement the intervention or is this a collaboration with another team?</h3><div class="csp"><p>Polish Tax Authority</p>
</div>
Who is behind the project?
Institution:
World Bank
Team:
eMBeD, Mind Behaviour and Development team
Project status:
Completed
Methods
Methodology:
Experiment, Field Experiment
Could you self-grade the strength of the evidence generated by this study?:
1
Start date:
04/01/2017
What is the project about?
Policy area(s):
Finance
Topic(s):
Compliance
Behavioural tool(s):
Framing, Reciprocity, Social norms
Date published:
25 June 2021