Background
The Dutch Tax Authority has asked the Knowledge Center Psychology and Economic Behavior to create two fact sheets. These fact sheets summarize the key findings from an extensive literature review on the effectiveness of a range of interventions aimed at increasing tax compliance.
Factsheets
Four Interventions for Better Tax Compliance – Simplifying Communication
This fact sheet highlights which of four frequently mentioned interventions have been proven to be effective or not in increasing tax compliance. The first effective intervention is discussed in greater detail: Simplifying the communication between the tax authorities and citizens.
Emphasizing Inspections and Fines
This fact sheet explores the second effective intervention for increasing tax compliance: Emphasizing inspections and fines. It examines when this approach works and what the potential drawbacks might be.
The fact sheets are in Dutch.
Click for the fact sheet: Vier interventies voor betere belastingcompliance - Communicatie versimpelen
Click for the fact sheet: Het benadrukken van controles en boetes