Russell Elsdon

  Wednesday, 3rd May 2023

  14:15 - 15:15

   Butler Room - Nuffield College

   Can Information Display Improve Tax Compliance?


Revenues collected by governments are necessary for the provision of public goods. Minimising tax evasion is a key goal for governments to cope with increasing national debts. In this project, we will use an online survey experiment to explore how individual tax compliance can be enhanced through the salience of provided tax information. Treated groups will be presented with alternative displays of the same tax information, whereas the content remains unchanged. We expect that treatments with more salient presentations will drive attention towards the tax information, improving compliance through a number of possible mechanisms. Data is collected from Italy and the UK, two countries which present interesting differences in tax compliance, social norms, and trust level.