Behavioural Insights for Better Tax Administration: A Brief Guide
Published 1 September 2021
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Tax administrations across the globe depend on the voluntary compliance of taxpayers to raise hundreds of billions of euros in revenue every year. Small positive shifts in this behaviour can lead to significant additional revenue, and this report sets out how the use of behavioural insights can influence the behaviour of taxpayer, to help deliver those positive shifts.
It covers strategic considerations as well as a high-level discussion of the methods employed by behavioural scientists. The report also provides concrete examples of how behavioural insights have been used in tax administration, and highlights prospective uses and strategic considerations. Finally, the report sets out some practical guidance for tax administrations considering growing the use of behavioural insights.
Behavioural Insights for better Tax Administration – Overview by the United States Internal Revenue Service
Behavioural Insights and Public Policy – Presentation by Deloitte