Evaluation
In partnership with the Latvian tax authority, researchers tested several types of emails to investigate the effect of behaviorally-informed messages on tax compliance. Messages that aimed to deter bad behavior by highlighting taxpayers’ moral obligations towards action increased on-time tax declaration submissions. In contrast, messages meant to induce social pressure did not increase on-time compliance, though they increased overall submission rates (i.e., the submission of on-time as well as late declarations).