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on Nudge and Boosting |
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Issue of 2026–03–16
three papers chosen by Marco Novarese, Università degli Studi del Piemonte Orientale |
| By: | Masaya NISHIHATA; Yohei KOBAYASHI; Takayuki ISHIKAWA |
| Abstract: | This study conducted two natural field experiments in Yokohama City, Japan, to evaluate the effectiveness of behavioral nudges in promoting automatic debit registration for property tax payments. While much of the existing literature on tax compliance focuses on reminder letters, relatively little attention has been paid to payment method choice, despite its potential to reduce administrative costs associated with reminders and enforcement. We find that a nudge flyer and the inclusion of the owner code required for the application increase the probability of applying for automatic debit by 2.7 and 2.8 percentage points, respectively. When implemented together, the combined intervention increases adoption by 8.8 percentage points, suggesting complementarities between benefit-enhancing and cost-reducing components. Despite the increase in automatic debit adoption, we find no evidence that these interventions improve on-time payment within the time frame observed in our experiments. This may reflect low baseline delinquency among new taxpayers or the possibility that the interventions primarily affect taxpayers who would have paid on time even in the absence of automatic debit. Taken together, our findings highlight both the potential and the limits of behavioral nudges in improving tax administration outcomes. |
| Date: | 2026–03 |
| URL: | https://d.repec.org/n?u=RePEc:eti:dpaper:26023 |
| By: | Antonacci, Paulo; Chattha, Muhammad Khudadad; Soko, Naranggi Pramudya; Tyas, Prabaning |
| Abstract: | This study evaluates whether low-cost digital nudges delivered via WhatsApp can improve property tax compliance in Gorontalo, Indonesia. In a randomized controlled trial, individuals were as-signed to receive either (i) a soft-tone message emphasizing civic duty and public benefits, (ii) a hard-tone message highlighting penalties and consequences, or (iii) no message (control). Four findings emerge. First, although messages referenced overdue obligations, the soft-tone nudge substantially increased current-year compliance: payment of the fiscal year 2024 bill rose by 9–11 percentage points from two weeks through the payment deadline and remained 9.9 percentage points higher at six months, relative to a 38 percent control mean at the deadline. Second, the soft-tone message narrowed and statistically eliminated the compliance gap between historically high- and low-compliance groups. Third, framing mattered: the soft-tone message consistently outperformed the hard-tone message at longer horizons. Fourth, while the hard-tone message generated short-run increases in compliance, these effects dissipated over time, consistent with intertemporal substitution (treated taxpayers paying earlier rather than more). Overall, the results show that behaviorally informed messaging can meaningfully improve tax collection in low-capacity settings, especially when designed to fit local behavioral and institutional context. |
| Date: | 2026–02–24 |
| URL: | https://d.repec.org/n?u=RePEc:wbk:wbrwps:11320 |
| By: | Fumio OHTAKE; Ayaka NAKAMURA; Takuma SUGIYAMA |
| Abstract: | Under Japan’s Infectious Diseases Control Law, physicians are required to report cases of specified infectious diseases; however, concerns remain that reporting is not conducted accurately, leading to incomplete surveillance. This study examines the actual status of case reporting and identifies bottlenecks in the reporting process through an online survey of physicians, focusing on syphilis, viral hepatitis, acute flaccid paralysis, acute encephalitis, invasive pneumococcal disease, and streptococcal toxic shock syndrome. The results show that reporting rates are low, mainly due to insufficient awareness of reporting obligations and penalties. Reporting rates are significantly lower among physicians aged 50 and over and those with low awareness of reporting obligations, while they are significantly higher among physicians working at sentinel medical institutions and those using electronic medical records. A randomized controlled trial (RCT) demonstrates that nudges temporarily increase the intention to report cases, but the effect largely disappears after three months. To improve reporting rates, it is necessary to clearly state reporting obligations on laboratory test reports and to implement regular awareness-raising activities. |
| Date: | 2026–03 |
| URL: | https://d.repec.org/n?u=RePEc:eti:rdpsjp:26011 |