NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH
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Michael Chirico

Department of Economics
University of Pennsylvania
3718 Locust Walk
Philadelphia, PA 19104-6286

E-Mail: EmailAddress: hidden: you can email any NBER-related person as first underscore last at nber dot org
Institutional Affiliation: University of Pennsylvania

NBER Working Papers and Publications

March 2017Deterring Tax Delinquency in Philadelphia
with Robert Inman, Charles Loeffler, John MacDonald, Holger Sieg: w23243
Municipal governments commonly confront problems with property tax collection. We model tardy taxpayers as procrastinators that have a present bias. Late payments arise due to lack of salience, lack of deterrence or lack of tax morale. To test the importance of the different theoretical explanations, we developed and implemented a randomized controlled experiment conducted with the City of Philadelphia. The structure of the experiment allows us to identify the relative importance of the three key sets of parameters of our model. We find that lack of salience and lack of deterrence are key components of non-compliance behavior.
June 2014An Experimental Evaluation of Notification Strategies to Increase Property Tax Compliance: Free-Riding in the City of Brotherly Love
with Robert P. Inman, Charles Loeffler, John MacDonald, Holger Sieg
in Tax Policy and the Economy, Volume 30, Jeffrey R. Brown, editor
This study evaluates a set of noti fication strategies intended to increase property tax collection. To test these strategies, we develop a fi eld experiment in collaboration with the Philadelphia Department of Revenue. The resulting noti fication strategies draw on core rationales for tax compliance: deterrence, the need to finance the provision of public goods and services, as well as an appeal to civic duty. Our empirical fi ndings provide evidence that carefully designed and targeted noti fication strategies can modestly improve tax compliance.
 
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