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Do behavioral nudges in pre-populated tax forms affect compliance? Experimental evidence with real taxpayers 2013-2018
Creator
Grimshaw, S, University of Exeter
Fonseca, M, University of Exeter
Study number / PID
853339 (UKDA)
10.5255/UKDA-SN-853339 (DOI)
Data access
Open
Series
Not available
Abstract
The excel file contains a row per subject who undertook the experiment. This includes the values they entered for each of the four elements of the main incentivised choice within the experiment, the treatment the subject was randomly allocated to, derived measures as to the nature of their compliant (or non-compliant) behaviour and timings associated with each of the stages of the experiment.There is additional data in relation to the classification of their behaviour in the experiment.The primary research questions were to see if compliance would be reduced in treatments were incorrect information was used to pre-populate tax forms compared to conditions of no or correct information and which, if any, of a series of prompts might be able to improve levels of compliance.Good tax design and administration are central to the functioning of the economy. Taxes are important determinants of economic behaviour, and good implementation can significantly increase economic and social welfare. The role of the Tax Administration Research Centre is to deliver research that enhances tax policy and provides lasting benefit to the economy. There are many research tools that can contribute to this goal but the greatest success will be achieved by combining a range of research methodologies and disciplines.
The Centre will unite researchers from two institutions with distinguished reputations for research into tax administration and tax design. Complementary abilities and methodologies will be brought together to address a wide range of intersecting research projects. The research methodologies will include economic modelling, econometric analysis, experimentation, numerical simulation, and qualitative analysis. In undertaking its work the Centre will make extensive use of the HMRC/HMT Datalab to permit innovative empirical work to be undertaken.
Some examples of the research projects to be conducted at the Centre are:
Risk-based auditing and taxpayers' responses will investigate...
Terminology used is generally based on DDI controlled vocabularies: Time Method, Analysis Unit, Sampling Procedure and Mode of Collection, available at CESSDA Vocabulary Service.
Methodology
Data collection period
01/01/2013 - 31/08/2018
Country
United Kingdom
Time dimension
Not available
Analysis unit
Individual
Universe
Not available
Sampling procedure
Not available
Kind of data
Numeric
Text
Data collection mode
Subjects were recruited from the general UK population by a market research agency (ICM). ICM sent an invitation e-mail to its participant pool to take part in an online decision-making experiment. When registering their interest in the experiment,participants were asked to fill out a questionnaire comprising aseries of standard demographic questions. ICM included onlyparticipants who stated that they were over 18 years old andwere either self-employed or employed full-time; this meantthat they were U.K. tax residents. ICM then invited at random755 people from those who met our sampling criteria.Out of the 755 people invited, 554 completed the experiment.The experiment was conducted through a bespoke on-line website hosted by the University of Exeter. ICM sent a unique username and password to each subject for them to access the experiment. We could not match usernames to actual participant data, and ICM did not have access to participant decisions, making this a double-blind experimental design. This was made explicit to participants when they were invited to participate.After logging in, each participant read an on-screen set ofinstructions that detailed the task they were required to perform.Participants were also told that they would be paid a fixed £5sum for completing the experiment and would havethe opportunity to earn more in line with their decisions in theexperiment. The instructions detailed several examples of thepotential outcomes from various declaration choices.
Funding information
Grant number
ES/K005944/1
Access
Publisher
UK Data Service
Publication year
2019
Terms of data access
The Data Collection is available to any user without the requirement for registration for download/access.