Fiscal Exchange Framing on Tax Bills
Argentina Tax Authority (ARBA) · Argentina · 2020
Summary
Reframing a tax bill as evidence of public goods produced—not a government demand—increased payment among delinquents. The effect was amplified substantially when bills were delivered in person rather than mailed. The study demonstrates that the medium of communication and the narrative frame both matter independently.
Research question
"Does showing taxpayers the public benefits funded by their taxes increase payment?"
Methodology
Intervention
Tax bills visually celebrating public works benefiting children; personal delivery in some conditions
Assignment
Randomized controlled trial (delinquent taxpayer)
Sample size
20,000+ delinquent taxpayers
Primary outcome
Tax payment rate
Effect estimate
+20% payment rate overall; +40% when bills delivered in person
Decision
In-person delivery adopted for high-value delinquency cases
Result
Positive
+20% payment rate overall; +40% when bills delivered in person
Evidence strength
Strong
Randomized controlled trial with large sample.
Replication status
Partially replicated
Institution
Argentina Tax Authority (ARBA)
Location
Argentina
Year
2020
Policy area
Tax & Revenue
Mechanism
Information