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The Second Attempt Made the Difference

The Second Attempt Made the Difference

The Impact of Different Messaging Strategies on Tax Compliance in Belgium

Maarten Luts
Jan-Emmanuel De Neve
Teodora Tsankova
Researchers partnered with the tax authority in Belgium to understand what types of messages drive people to comply with their taxes. Results show that simplified messages, as well as messages that highlighted the consequences of non-compliance, induced people to file and pay their taxes sooner. On...