November 3, 2022
Behavioural science provides an inductive approach to policy-making, combining insights from different sciences that study human behaviour with empirically tested results to discover how humans make choices. Nudges are small, cost-effective interventions that tweak the decision-making environment to promote socially optimal behavioural change. This discussion will focus on the use of behavioural insights towards a specific public policy objective, i.e., improving tax compliance and revenue collection.
The panel will discuss a recent study by Dr. Isabelle Cohen on improving tax compliance in a low-capacity environment and her work with the Uganda Revenue Authority. It will also discuss Dr. Matthias Kasper’s work on the impact of using behavioural interventions for revenue collection and determinants of tax compliance behaviour and effectiveness of tax audits. The implementation and sustainability challenges and lessons learned from these case studies will also be examined.
Hosted in collaboration with the Mahbub ul Haq Research Centre (MHRC), the session will be moderated by Ms. Nazish Afraz.
Join us for this interesting conversation!