In Esteban Echeverría municipality, in the Greater Buenos Aires (GBA) area, we conducted a field experiment in which we presented messages on the bills of the most important tax, also a real estate tax.
We randomly divided the taxpayer population into three groups. The first group received a message that explained how tax compliance could contribute to the purchase of more cars for the police. The second group of taxpayers received a message similar to the one we sent in Junín which set out the administrative and legal consequences of non-compliance with the tax code, and provided a simplified example of a hypothetical debt of interest payable after one year. Finally, the third group received a placebo message: a text about the need to keep Esteban Echeverría municipality clean which it is assumed must be included in the tax bill under current local legislation.
Taxpayers of Esteban Echeverría municipality in Argentina
Tax compliance
Results
No impact on tax compliance was found.