Tax Messaging and Compliance Behaviour: Does Varying Messaging on Tax Bills Influence Compliance?

Status

Upcoming

This paper delves into the critical question of whether modifications in tax-related messaging can positively influence tax compliance. It investigates this policy-relevant issue by examining the impact of altered messaging on property tax bills within a city-wide reform program in Freetown, Sierra Leone. It contributes to the substantial body of literature on tax compliance by providing a focused analysis of how communication strategies embedded in tax bills can affect taxpayer behavior.