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4月25日,Mathias Sinning(Australian National University)
发布时间:2019-04-15   发布人:zs   点击数:244

报告人:Mathias Sinning,Australian National University (ANU)

时间:2019年4月25日(周四)13:30—15:00

地点:博学楼1222教室

Title: Nudging Businesses to Pay Their Taxes: Does Timing Matter?

Abstract: This paper provides empirical evidence on the implications of the timing of reminders by studying the effect of varying the timing of reminder letters to taxpayers on their payment behavior. The collection of unpaid tax debts constitutes a considerable challenge for tax authorities. We discuss the potential channels through which reminders may affect taxpayer’s behavior and argue that the timing of reminders has a theoretically ambiguous effect on tax payments. We study the payment behavior of business taxpayers in a field experiment in Australia and find that a simple reminder letter increases the probability of payment by about 25 percentage points relative to a control group that does not receive a letter from the tax authority. However, variation over a three-week period in the timing of the reminder letter has no effect on the probability of payment within seven weeks of the due date. Our findings indicate that sending reminders early results in faster payment of debts with no effect on the ultimate probability of payment.

报告人简介:Mathias Sinning is an Associate Professor at the Crawford School of Public Policy of the Australian National University (ANU). He is interested in the empirical analysis of issues related to Labor Economics, Public Economics and Policy Evaluation. His current research focuses on the development and application of methods to study treatment response heterogeneity. Ongoing empirical work includes the application of behavioral insights to tax compliance and involves the implementation of randomized controlled field trials in Australia, Indonesia and Papua New Guinea. His work has been published in Economic Inquiry, Health Economics, Industrial and Labor Relations Review, Journal of Banking and Finance and Journal of Economic Behavior and Organization, among others.

Mathias has previously held academic appointments at the ANU and the University of Queensland. He has been a Visiting Fellow of the Office of Population Research at Princeton University and he is currently visiting the National School of Development at Peking University.

 

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