Nudging Tax Compliance: Evidence from a Laboratory Experiment

We test whether minimal, non-informative messages can nudge tax compliance beyond standard deterrence. In a within-subjects lab ex periment, we randomize exposure to either a reminder that leaves audit probability unchanged or an informative warning tied to higher audit probability, and estimate e¤ects on both the probability of eva sion and the share of income evaded. A short non-informative re minder, holding incentives xed, lowers the probability of evasion by about 16 percentage points, with no detectable e¤ect on the evaded share among evaders; informative messages add at most marginal ef fects once audit probability is controlled for.

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Publication Details

Journal
Cineca Institutional Research Information System (Tor Vergata University)
Published
2026-07-28
Primary Topic
Taxation and Compliance Studies
Type
article
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article

Nudging Tax Compliance: Evidence from a Laboratory Experiment

Silvia Fedeli, Stefano Papa, Giovanni Di Bartolomeo
Cineca Institutional Research Information System (Tor Vergata University)
Taxation and Compliance Studies
article

Nudging Tax Compliance: Evidence from a Laboratory Experiment

Silvia Fedeli, Stefano Papa, Giovanni Di Bartolomeo
article en

Abstract

We test whether minimal, non-informative messages can nudge tax compliance beyond standard deterrence. In a within-subjects lab ex periment, we randomize exposure to either a reminder that leaves audit probability unchanged or an informative warning tied to higher audit probability, and estimate e¤ects on both the probability of eva sion and the share of income evaded. A short non-informative re minder, holding incentives xed, lowers the probability of evasion by about 16 percentage points, with no detectable e¤ect on the evaded share among evaders; informative messages add at most marginal ef fects once audit probability is controlled for.

Cineca Institutional Research Information System (Tor Vergata University)
Openalex Percentile: Top 14%
Taxation and Compliance Studies
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Nudging Tax Compliance: Evidence from a Laboratory Experiment — Silvia Fedeli, Stefano Papa, et al. · Cineca Institutional Research Information System (Tor Vergata University) (2026) | TGRS Research Map | TGRS