Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/250341
Year of Publication: 
2021
Series/Report no.: 
Cardiff Economics Working Papers No. E2021/17
Publisher: 
Cardiff University, Cardiff Business School, Cardiff
Abstract: 
We assess the impact of reminder frequency on the probability of paying overdue property taxes in a randomized controlled trial in China. One reminder a week (sent as a text message) considerably increases the probability of tax compliance and results in tangible fiscal gains compared to a one-off reminder. However, increasing the frequency of reminders to two text messages a week diminishes their effectiveness. The takeaway of our study is that frequent reminders are an important trigger for human behavior, nonetheless, beyond a certain frequency the effectiveness of additional reminders seems to decline.
Subjects: 
Reminder Frequency
Randomized Controlled Trial
Tax Compliance
JEL: 
C93
H24
H26
Document Type: 
Working Paper

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