Program Profile: Tax Compliance Experiment (Israel)

A Tax Compliance Experiment was conducted in Israel and sought to test whether taxpayer compliance could be increased by mailing two different types of letters to incorporated taxpayers: a deterrent letter or moral persuasion letter.

Evidence Rating: Ineffective | One study

Date:

A Tax Compliance Experiment was conducted in Israel and sought to test whether taxpayer compliance could be increased by mailing two different types of letters to incorporated taxpayers: a deterrent letter or moral persuasion letter. The program is rated No Effects. There were no statistically significant differences between the corporate taxpayer treatment groups and the control group in the likelihood of paying taxes or the likelihood of accurately reporting tax deductions and gross sales.

A No Effects rating implies that implementing the program is unlikely to result in the intended outcome(s) and may result in a negative outcome(s).

This program's rating is based on evidence that includes at least one high-quality randomized controlled trial.

Date Created: July 17, 2024
Program Snapshot

Geography: Urban

Setting (Delivery): Workplace

Program Type: General deterrence, Reminders/Notifications, Situational Crime Prevention, Specific deterrence

Current Program Status: Not Active