Carrots, Sticks, or Simplicity? Field Evidence on What Makes People Pay TV Fees

Jana Cahlíková, Lubomír Cingl, K. Chadimová, Miroslav Zajíček
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引用次数: 1

Abstract

We provide evidence on both innovative as well as known behavioral strategies aimed at improving tax compliance, using a unified environment of two large correspondence experiments (N=82,599 and N=51,142) with potential TV-fees evaders in the Czech Republic. We (i) simplify the original letter and add a QR code for easier registration; use two innovative text strategies aimed at (ii) the elicitation of preference for fee designation, and (iii) the explanation of fee purpose. We also employ strategies known in the literature but providing mixed results: highlighting (iv) legal consequences of non-compliance, (v) value of services for the fee, and (vi) social norms. Apart from the text treatments, we modify the envelopes by placing there (vii) a picture of a cartoon character (supported by a sticker inside), or (viii) a red inscription “Important”, with the aim to stimulate recipients' reciprocity and attention. Our results show that the text simplification and highlighting legal consequences substantially improve effectiveness of the letter, which we self-replicate on a new sample two years later, while the remaining treatments do not improve over the baseline. The QR code brings only a modest improvement.
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胡萝卜,大棒,还是简单?是什么让人们支付电视费用的现场证据
我们利用捷克共和国两个大型对应实验(N=82,599和N=51,142)的统一环境,对潜在的电视费用逃税者提供了旨在提高税收合规性的创新和已知行为策略的证据。我们(i)简化原始信件并添加QR码,以便于注册;使用两种创新的文本策略,旨在(ii)诱导对收费指定的偏好,(iii)解释收费目的。我们还采用了文献中已知的策略,但提供了不同的结果:强调(iv)不合规的法律后果,(v)收费服务的价值,以及(vi)社会规范。除了文字处理,我们还通过在信封上放置(vii)一个卡通人物的图片(由里面的贴纸支持)或(viii)一个红色的“重要”字样来修饰信封,目的是激发收件人的互惠和关注。我们的研究结果表明,文本简化和强调法律后果大大提高了信件的有效性,我们在两年后的新样本上进行了自我复制,而其余的处理方法在基线上没有改善。二维码带来的改善并不大。
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