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.
Title Rating Details Outcome Category Study(ies)
Tax compliance
 Ineffective | 
  One Study

Ineffective | One Study

Overall, there were no statistically significant differences on tax compliance between corporations that received deterrent letters or moral persuasion letters and corporations that did not receive any letters based on multiple measures from the study.

Crime and Delinquency; Other crime/offense types; N/A

Ariel, Barak. 2012. “Deterrence and Moral Persuasion Effects on Corporate Tax Compliance: Findings from a Randomized Controlled Trial.” Criminology 50(1): 27–69.

See evaluation methods.

Date Created: July 17, 2024