Competence Centre on Behavioural Insights

Context Late payment of taxes is a serious issue for governments. Imposing penalties on late payers is one typical response – but the way in which public authorities draft...

Context For governments, collecting taxes is essential for financing publicly provided goods and services. Despite this, some people tend to dodge taxes. Citizens who do...

Context For governments, collecting tax is essential for financing publicly provided goods and services. Despite this, some people tend to evade taxes. Therefore, people's tax...

A large literature in the field on the behavioural economics of taxation exists. This report summarizes central parts of this literature, reviewing mainly experimental and observational studies in the academic literature to be...

Policy makers use several international indices that characterize countries according to the quality of their institutions. However, no effort has been made to study how...