| dc.contributor.author | Kettle, S | |
| dc.contributor.author | Hernandez, M | |
| dc.contributor.author | Sanders, M | |
| dc.contributor.author | Hauser, O | |
| dc.contributor.author | Ruda, S | |
| dc.date.accessioned | 2018-07-31T08:48:47Z | |
| dc.date.issued | 2017-04-28 | |
| dc.description.abstract | We report results from a large online randomised tax experiment in Guatemala. The trial involves short messages and choices presented to taxpayers as part of a CAPTCHA pop-up window immediately before they file a tax return, with the aim of priming honest declarations. In total our sample includes 627,242 taxpayers and 3,232,430 tax declarations made over four months. Treatments include: honesty declaration; information about public goods; information about penalties for dishonesty, questions allowing a taxpayer to choose which public good they think tax money should be spent on; or questions allowing a taxpayer to state a view on the penalty for not declaring honestly. We find no impact of any of these treatments on the average amount of tax declared. We discuss potential causes for this null effect and implications for ‘online nudges’ around honesty priming. | en_GB |
| dc.description.sponsorship | This project would not have been possible without the collaboration and commitment shown by the Superintendencia de Administración Tributaria, Guatemala’s Tax Authority. We thank the institution and the team led by Mario Figueroa and Hugo Roldán for their support, patience, time, and resources. Finally, we are grateful for the help and support of colleagues at the Behavioural Insights Team, and particularly to Alex Tupper for his assistance in developing and testing our randomisation method. | en_GB |
| dc.identifier.citation | Vol. 7 (2), pp. 28 - 28 | en_GB |
| dc.identifier.doi | 10.3390/bs7020028 | |
| dc.identifier.uri | http://hdl.handle.net/10871/33601 | |
| dc.language.iso | en | en_GB |
| dc.publisher | MDPI | en_GB |
| dc.rights | © The Author(s). Open Access. This article is distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made. | en_GB |
| dc.subject | tax compliance | en_GB |
| dc.subject | behavioural economics | en_GB |
| dc.subject | randomised field experiments | en_GB |
| dc.subject | international development | en_GB |
| dc.title | Failure to CAPTCHA Attention: Null Results from an Honesty Priming Experiment in Guatemala | en_GB |
| dc.type | Article | en_GB |
| dc.date.available | 2018-07-31T08:48:47Z | |
| dc.description | This is the author accepted manuscript. The final version is available from MDPI via the DOI in this record. | en_GB |
| dc.identifier.journal | Behavioral Sciences | en_GB |
