We analyze a large eld experiment conducted with the Colorado Department of Revenue to study the presentation of nancial incentives and social norms in tax delinquency notices. We nd that notices that highlight and provide information about nancial penalties modestly raise the payment rate among delinquent taxpayers, with larger e ects for notices providing greater detail. In contrast, we nd no payment e ect from highlighting social norms for timely payment. Our results suggest that attention to seemingly minor decisions about the wording of notices sent by tax authorities can increase tax payments and reduce administrative costs associated with taxpayer delinquency.

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向违法纳税人传达税收处罚：来自实地实验的证据

我们分析了与科罗拉多州税务局进行的一项大型实地实验，以研究税收违规通知中的财务激励和社会规范的表述。我们发现，突出显示并提供有关罚款的信息的通知会适度提高违法纳税人的支付率，而通知的影响越大，说明越详细。相比之下，强调及时付款的社会规范并没有带来任何付款效果。我们的结果表明，对税务机关发出的通知措辞采取看似微不足道的决定，可以增加纳税额并减少与纳税人违法行为相关的行政费用。