NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH
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Marvin Cardoza

Direccion General de Impuestos Internos
Av. México #48
Gascue
Santo Domingo 10204
Dominican Republic

E-Mail: mcardoza@dgii.gov.do
Institutional Affiliation: Direccion General de Impuestos Internos

NBER Working Papers and Publications

August 2020The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment
with Justin E. Holz, John A. List, Alejandro Zentner, Joaquin Zentner: w27666
This paper uses a natural field experiment to examine the effectiveness of specific nudges on tax compliance amongst firms and the self-employed in the Dominican Republic. In collaboration with the Dominican Republic’s tax authority, we designed messages for more than 28,000 self-employed workers and over 56,000 firms. Leveraging administrative tax data, we find evidence that our nudges (increasing the salience of prison sentences or public disclosure of tax evaders) have large effects on increasing tax compliance, primarily working through the channel of decreasing claimed tax exemptions. Interestingly, we find that firms are more impacted than the self-employed, and that firm size is critically linked to nudge effectiveness: larger firms are considerably more influenced by nudges than sm...
 
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