Tax & public finance
Revenue, compliance and public money. Real interventions, each with its sources: what worked, what didn't, and why.
2 worked0 mixed2 didn't work
What worked
- WorkedTax & public finance
Social-norm letters to speed up tax payments
ChallengeMany people paid their income tax late, creating debt and costly enforcement.
One extra sentence in tax reminders: most people pay on time.
More than £9Mcollected within 23 days due to the letters in the second trialRCTRead case - WorkedTax & public finance
Nota Fiscal Paulista: receipts for rebates
ChallengeMany retailers underreported sales to evade sales tax.
Rewarding shoppers for asking for receipts, so stores report their real sales.
+21%at least, in firms' reported sales over four yearsQuasi-experimentalRead case
What didn't work
- Didn't workTax & public finance
The UK poll tax (Community Charge)
ChallengeThe government wanted to replace local property taxes with a simpler system.
A flat local tax charged per adult, regardless of income or property.
£140cut to every community charge in 1991, funded by higher VATObservationalRead case - Didn't workTax & public finance
Kansas's 2012 income tax cuts
ChallengeKansas wanted to boost economic growth and jobs.
Deep state income tax cuts promised to pay for themselves through faster growth.
4.2% vs 9.4%private-sector job growth, Kansas vs US, Dec 2012–May 2017ObservationalRead case