TY - JOUR
T1 - An experimental evaluation of tax-reporting schedules: a case of evidence-based tax administration
AU - Wenzel, Michael
AU - Taylor, Natalie
PY - 2004
Y1 - 2004
N2 - In an experiment in collaboration with the Australian Taxation Office (ATO), rental property schedules (RPS) were sent to taxpayers for them to itemize their deductions and return the RPS to the ATO. The intervention significantly reduced deductions compared to taxpayers who did not have to return the RPS, taxpayers who received only an information letter, and a no-contact control group-regardless of a cooperative versus deterring letter tone and first-time versus second-time participation of taxpayers. The study sheds light on the mechanisms underlying the effects of tax-reporting schedules and highlights the importance of systematic experimental fieldwork in evaluating regulatory strategies.
AB - In an experiment in collaboration with the Australian Taxation Office (ATO), rental property schedules (RPS) were sent to taxpayers for them to itemize their deductions and return the RPS to the ATO. The intervention significantly reduced deductions compared to taxpayers who did not have to return the RPS, taxpayers who received only an information letter, and a no-contact control group-regardless of a cooperative versus deterring letter tone and first-time versus second-time participation of taxpayers. The study sheds light on the mechanisms underlying the effects of tax-reporting schedules and highlights the importance of systematic experimental fieldwork in evaluating regulatory strategies.
U2 - 10.1016/j.jpubeco.2003.10.001
DO - 10.1016/j.jpubeco.2003.10.001
M3 - Article
VL - 88
SP - 2785
EP - 2799
JO - Journal of Public Economics
JF - Journal of Public Economics
SN - 0047-2727
ER -