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An Experimental Evaluation of Notification Strategies to Increase Property Tax Compliance: Free-Riding in the City of Brotherly Love

Michael Chirico, Robert P. Inman, Charles Loeffler, John MacDonald, Holger Sieg

Chapter in NBER book Tax Policy and the Economy, Volume 30 (2016), Jeffrey R. Brown, editor (p. 129 - 161)
Conference held September 24, 2015
Published in June 2016 by University of Chicago Press
© 2016 by the National Bureau of Economic Research
in The Tax Policy and the Economy Series

This study evaluates a set of noti fication strategies intended to increase property tax collection. To test these strategies, we develop a fi eld experiment in collaboration with the Philadelphia Department of Revenue. The resulting noti fication strategies draw on core rationales for tax compliance: deterrence, the need to finance the provision of public goods and services, as well as an appeal to civic duty. Our empirical fi ndings provide evidence that carefully designed and targeted noti fication strategies can modestly improve tax compliance.

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Document Object Identifier (DOI): https://doi.org/10.1086/685595

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