La Follette Seminar: Nudging Businesses to Pay their Taxes
Does Timing Matter?
Wednesday, November 7, 2018
La Follette House Conference Room, 1225 Observatory Dr.
The collection of unpaid tax debts constitutes a considerable challenge for tax authorities, and research by Mathias Sinning and Christian Gillitzer shows that varying the timing of a reminder letter has a theoretically ambiguous effect on tax payments. Sinning will discuss their field research in Australia that studied the payment behavior of business taxpayers.