scholarly journals Effectiveness of Planning Prompts on Organizations’ Likelihood to File Their Overdue Taxes: A Multi‐Wave Field Experiment

2020 ◽  
Author(s):  
Nicole Robitaille ◽  
Julian House ◽  
Nina Mazar
Keyword(s):  
Behavioral Economics ◽  
Organizational Behavior ◽  
Field Experiment ◽  
Wave Field ◽  
Behavioral Intervention ◽  
Large Scale ◽  
Tax Compliance ◽  
Payroll Tax ◽  
Compliance Behavior ◽  
To Receive

This paper investigates the effectiveness of planning prompts on organizations’ tax compliance behavior. We conducted a large-scale, multi‐wave field experiment examining the tax-paying behavior of all organizations that failed to file timely annual returns for a payroll tax in the province of Ontario. Organizations were randomly assigned to receive one of two letters: Ontario’s standard late notice (control) and a revised experimental late notice, which included step-by-step instructions of when, where, and how to file a return. Our data indicate that planning prompts are effective at increasing organizations’ timely tax payment. In addition to replicating these findings across two waves, we demonstrate that, although our intervention did not appear to have effects that persisted across tax years, organizations also did not habituate to our manipulation and its effects were consistent across repeated exposures. Our study is among the first to demonstrate that a simple behavioral intervention that has typically been applied to individuals to help them to act upon their existing motivations can be effective in the realm of tax compliance and organizational behavior. This paper was accepted by David Simchi-Levi, behavioral economics.

scholarly journals You’ve Got Mail: A Randomized Field Experiment on Tax Evasion

2020 ◽  
Vol 66 (7) ◽  
pp. 2801-2819 ◽  
Author(s):  
Kristina M. Bott ◽  
Alexander W. Cappelen ◽  
Erik Ø. Sørensen ◽  
Bertil Tungodden
Keyword(s):  
Behavioral Economics ◽  
Field Experiment ◽  
Tax Evasion ◽  
Detection Probability ◽  
Large Scale ◽  
Tax Compliance ◽  
Extensive Margin ◽  
Long Term Effects ◽  
Randomized Field Experiment

We report from a large-scale randomized field experiment conducted on a unique sample of more than 15,000 taxpayers in Norway who were likely to have misreported their foreign income. By randomly manipulating a letter from the tax authorities, we cleanly identify that moral suasion and the perceived detection probability play a crucial role in shaping taxpayer behavior. The moral letter mainly works on the intensive margin, while the detection letter has a strong effect on the extensive margin. We further show that only the detection letter has long-term effects on tax compliance. This paper was accepted by Yan Chen, behavioral economics.

Biodata response elaboration: A large-scale field experiment

2010 ◽  
Author(s):  
Julia Levashina ◽  
Frederick P. Morgeson ◽  
Michael A. Campion
Keyword(s):  
Field Experiment ◽  
Large Scale ◽  
Scale Field ◽  
Large Scale Field

The Effect of the Familiarity of a Survey Sender on Response Outcomes in a Large-Scale Survey of Emergency Medical Services Agencies

2021 ◽  
Vol 44 (3) ◽  
pp. 260-267
Author(s):  
Morgan M. Millar ◽  
Hilary A. Hewes ◽  
Andrea L. Genovesi ◽  
Michael Ely ◽  
Braden Green ◽  
...  
Keyword(s):  
Emergency Medical Services ◽  
Large Scale ◽  
Nationwide Survey ◽  
Survey Response ◽  
Medical Services ◽  
Healthcare Organizations ◽  
Emergency Medical ◽  
Established Relationship ◽  
To Receive

Survey response is higher when the request comes from a familiar entity compared to an unknown sender. Little is known about how sender influences response to surveys of organizations. We assessed whether familiarity of the sender influences response outcomes in a survey of emergency medical services agencies. Emergency medical services agencies in one U.S. state were randomly assigned to receive survey emails from either a familiar or unfamiliar sender. Both deployment approaches were subsequently used nationwide, with each state selecting one of the two contact methods. Experimental results showed that requests from the familiar sender achieved higher survey response (54.3%) compared to requests from the unfamiliar sender (36.9%; OR: 2.03; 95% CI: 1.23, 3.33). Similar results were observed in the subsequent nationwide survey; in states where the familiar sender deployed the survey, 62.0% of agencies responded, compared to 51.0% when the survey was sent by the unfamiliar sender (OR: 1.57; 95% CI: 1.47, 1.67). The response difference resulted in nearly 60 additional hours of staff time needed to perform telephone follow-up to nonrespondents. When surveying healthcare organizations, surveyors should recognize that it is more challenging to obtain responses without a pre-established relationship with the organizations.

scholarly journals Comparison of Different Analytical Methods for the On-Site Analysis of Traces at Clandestine Drug Laboratories

2021 ◽  
Vol 11 (9) ◽  
pp. 3754
Author(s):  
René Reiss ◽  
Frank Hauser ◽  
Sven Ehlert ◽  
Michael Pütz ◽  
Ralf Zimmermann
Keyword(s):  
Large Scale ◽  
Ambient Pressure ◽  
Relevant Information ◽  
Information Value ◽  
Site Analysis ◽  
Complex Information ◽  
Skilled Operator ◽  
Validation Parameters ◽  
Clandestine Laboratories ◽  
To Receive

While fast and reliable analytical results are crucial for first responders to make adequate decisions, these can be difficult to establish, especially at large-scale clandestine laboratories. To overcome this issue, multiple techniques at different levels of complexity are available. In addition to the level of complexity their information value differs as well. Within this publication, a comparison between three techniques that can be applied for on-site analysis is performed. These techniques range from ones with a simple yes or no response to sophisticated ones that allows to receive complex information about a sample. The three evaluated techniques are immunoassay drug tests representing easy to handle and fast to explain systems, ion mobility spectrometry as state-of-the-art equipment that needs training and experience prior to use and ambient pressure laser desorption with the need for a highly skilled operator as possible future technique that is currently under development. In addition to the measurement of validation parameters, real case samples are investigated to obtain practically relevant information about the capabilities and limitations of these techniques for on-site operations. Results demonstrate that in general all techniques deliver valid results, but the bandwidth of information widely varies between the investigated techniques.

scholarly journals Ethnic Discrimination in the Dutch Labor Market: Differences Between Ethnic Minority Groups and the Role of Personal Information About Job Applicants—Evidence from a Field Experiment

2020 ◽  
Author(s):  
Lex Thijssen ◽  
Marcel Coenders ◽  
Bram Lancee
Keyword(s):  
Labor Market ◽  
Field Experiment ◽  
Ethnic Minority ◽  
Large Scale ◽  
Minority Groups ◽  
Personal Information ◽  
Empirical Support ◽  
Ethnic Discrimination ◽  
Ethnic Minority Groups ◽  
Large Scale Field

AbstractIn this study, we present the results of a large-scale field experiment on ethnic discrimination in the Dutch labor market. We sent fictitious job applications (N = 4211) to vacancies for jobs in ten different occupations in the Netherlands. By examining 35 different ethnic minority groups, we detect considerable differences in discrimination rates, predominantly between Western and non-Western minorities. Furthermore, we find little systematic variation in discrimination patterns with regard to gender, regions, and occupations, pointing to the existence of an ethnic hierarchy that is widely shared among employers. Finally, we do not find empirical support for the hypothesis that adding personal information in job applications reduces discrimination.

On the irreversibility of internal-wave dynamics due to wave trapping by mean flow inhomogeneities. Part 1. Local analysis

1993 ◽  
Vol 251 ◽  
pp. 21-53 ◽  
Author(s):  
Sergei I. Badulin ◽  
Victor I. Shrira
Keyword(s):  
Shear Flow ◽  
Internal Wave ◽  
Wave Field ◽  
Large Scale ◽  
Spatial Scales ◽  
Energy Concentration ◽  
Local Analysis ◽  
Mean Flow ◽  
Wave Trapping ◽  
Wave Dynamics

The propagation of guided internal waves on non-uniform large-scale flows of arbitrary geometry is studied within the framework of linear inviscid theory in the WKB-approximation. Our study is based on a set of Hamiltonian ray equations, with the Hamiltonian being determined from the Taylor-Goldstein boundary-value problem for a stratified shear flow. Attention is focused on the fundamental fact that the generic smooth non-uniformities of the large-scale flow result in specific singularities of the Hamiltonian. Interpreting wave packets as particles with momenta equal to their wave vectors moving in a certain force field, one can consider these singularities as infinitely deep potential holes acting quite similarly to the ‘black holes’ of astrophysics. It is shown that the particles fall for infinitely long time, each into its own ‘black hole‘. In terms of a particular wave packet this falling implies infinite growth with time of the wavenumber and the amplitude, as well as wave motion focusing at a certain depth. For internal-wave-field dynamics this provides a robust mechanism of a very specific conservative and moreover Hamiltonian irreversibility.This phenomenon was previously studied for the simplest model of the flow non-uniformity, parallel shear flow (Badulin, Shrira & Tsimring 1985), where the term ‘trapping’ for it was introduced and the basic features were established. In the present paper we study the case of arbitrary flow geometry. Our main conclusion is that although the wave dynamics in the general case is incomparably more complicated, the phenomenon persists and retains its most fundamental features. Qualitatively new features appear as well, namely, the possibility of three-dimensional wave focusing and of ‘non-dispersive’ focusing. In terms of the particle analogy, the latter means that a certain group of particles fall into the same hole.These results indicate a robust tendency of the wave field towards an irreversible transformation into small spatial scales, due to the presence of large-scale flows and towards considerable wave energy concentration in narrow spatial zones.

A Conceptual Model of Zakat Payers' Trust in a Zakat Institution in Kelantan

2021 ◽  
Vol 12 (1) ◽  
pp. 82-82
Author(s):  
Rufaidah Mat Nawi ◽  
Nadzirah Mohd Said ◽  
Hazriah Hasan
Keyword(s):  
Conceptual Model ◽  
Management Practices ◽  
Stakeholder Management ◽  
Tax Compliance ◽  
The Self ◽  
Compliance Behavior ◽  
The Future

Zakat institutions are obliged to collect zakat from every eligible Muslim because their existence manages the institution by distributing the wealth from the wealthy Muslims to zakat asnafs. However, the zakat institutions still fail to ensure that every one of zakat payers will comply with paying through the institutions. Zakat payers' trust affects their zakat compliance behavior (Mustafa et al., 2013). According to research done by Faizal and Ramli (2017), compliance behavior is one factor that influences the act of tax compliance. This finding supports the prior studies by Kastlunger et al. (2013), who say that high trust causes the increase in tax compliance. The same case goes with paying zakat. Zakat payers' trust is essential in ensuring zakat payers pay zakat through the formal channels. According to Ahmad, Wahid, and Mohamad (2006), zakat payers' dissatisfaction towards zakat distribution practices by zakat institutions leads them to pay zakat directly to asnafs. Thus, this proves that lack of trust by zakat payers can increase the self-distribution practice and leakage in zakat collection. According to a report by Populus (2018), donors are most likely to donate their money to support causes by charities if charities are good at managing funds and demonstrate impacts for their causes. Otherwise, they will lose trust in those charities. As in this study, the main focus to study zakat payers' trust is to reduce the increase in self-distribution practice and gradually lead to maximize the zakat collection in the future. Based on that reason, this study determines which factors should be focused on to increase zakat payers' trust. The proposed factors in this study are disclosure practices, council board, and stakeholder management practices. Thus, the paper aims to develop a conceptual model of zakat payers' trust in a zakat institution in Kelantan. Keywords: Council board; Disclosure practices; Stakeholder management practices; Zakat payers' trust.

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