[20190801]IN11151_行为经济学、IRS信函活动和税务合规.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i Behavioral Economics, IRS Letter Campaigns, and Tax Compliance Mark P. Keightley Specialist in Economics August 1, 2019 Research from the fields of behavioral economics and behavioral science suggests there may be cost-effective ways for the Internal Revenue Service (IRS) to increase tax compliance and collections. This Insight discusses one relatively simple approach to potentially increase compliance: carefully crafted letters to taxpayers. The discussion below is also intended to introduce the reader to a small portion of the vocabulary used by behavioral economists. Classical and Behavioral Theories According to the most recent estimates, the IRS collects about 84% of the taxes it should be collecting. The classical economic theory of tax compliance assumes that “rational” individuals purposefully compare the expected monetary costs and benefits of gaming the tax system, and that compliance can be increased by increasing audits, increasing penalties, or a combination of the two. In contrast, behavioral theories of tax compliance question whether people are the rational beings that the classical theory