M. Blumenthal et al., Do normative appeals affect tax compliance? Evidence from a controlled experiment in Minnesota, NAT TAX J, 54(1), 2001, pp. 125-136
This paper explores one part of a 1994 Minnesota Department of Revenue fiel
d experiment designed to study the effectiveness of alternative enforcement
strategies. Two letters containing different normative appeals were sent t
o two large groups of taxpayers; a control group received no letter The imp
act of the letters on voluntary compliance is measured by comparing the cha
nge (for tax years 1994-93) in reported income and in taxes paid for treate
d versus control taxpayers la difference-in-difference approach). We find l
ittle evidence of an overall treatment effect. However, the letters do appe
ar to impact the compliance behaviour of some groups of taxpayers.