Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors.

Hasseldine et al. (2007)
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Summary by 
Mark Egan

The authors tested differ letter framings on the tax reported behaviour of over 7,300 sole proprietors in the U.K. The different treatments were offers of assistance with tax forms, rational argument and threats of audit. By and large the treatments proved effective at encouraging taxpayers to declare more, with the threat messages being the most effective.