Fiscal Exchange Framing on Tax Bills

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

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