华师经管学术讲座第367期(经济)
题目:Does the Frequency of Reminders Matter for their Effectiveness? A Natural Field Experiment with Taxpayers in China
时间:4月22日(周四)下午2:00—3:30
地点:文二栋五楼会议室(腾讯会议直播号:669 829 889,欢迎师生到五楼会议室参加)
主讲人:代志新(中国人民大学副教授、博士生导师)
主持人:连洪泉(九游官网网页版登录经济学副教授、硕士生导师)
Abstract
While there is mounting evidence of the positive impact of reminders on individual decisions, little is known whether the frequency of reminders matters. In a field experiment that lasted for about nine weeks and was conducted in the People’s Republic of China, we assess the impact of the frequency of reminders (no reminder, one-off reminder, one reminder a week sent in the first four weeks, two reminders a week sent in the first four weeks) on the probability of paying overdue property taxes. We illustrate that frequent reminders approximately double the probability of paying overdue taxes compared to a one-off reminder and result in substantial fiscal gains. We also find that one reminder a week considerably boosts the probability of tax compliance compared to a one-off reminder (the increase is around 40%), while two reminders a week are not that influential compared to one reminder a week (the increase is around 10%). The takeaway of our study is that frequent reminders are an important trigger for human behavior, nonetheless, beyond a certain frequency the effectiveness of additional reminders seems to decline.
主讲人简介:
代志新,经济学博士,毕业于法国里昂大学 。曾工作和任教于法国国家科学院(CNRS)GATE经济理论研究所,法国让·吕米尔大学,法国克罗德·贝尔那大学,第戎高等商业学校。曾作为访问学者访问加拿大蒙特利尔大学。自 2016 年 9 月起任职于中国人民大学财政金融学学院,副教授,博士生导师,中国人民大学首批青年杰出学者。2016 年 11 月至2017年8月,挂职北京市地税局稽查处副处长,兼任中国人民大学法国与法语国家研究院副院长,中国人民大学(正定)体育产业研究院副院长,中国人民大学财税研究所副所长,中国人民大学国家发展与战略研究院研究员,内参部副主任,同时兼任中国人民大学首都战略与发展研究院研究院研究员,中国宏观经济学论坛主要成员,中国税收学会中青年研究会理事,中国实验经济论坛常务秘书长。主持国家自然科学基金,人民大学科研基金面上/面上重点等多项基金项目, 作为核心成员参与两项社科重大项目及多项自科项目。撰写内参曾多次获得党和国家领导人批示,近年来,在European Economic Review, Theory and Decision, Management Science,《中国人民大学学报》 等国内外权威期刊发表论文多篇,出版专著《稽查政策机制设计:一个实验经济学视角》。 曾作为税收政策专家参加并主持过欧洲税务高级官员税务体制改革论坛,具有世界五百强公司咨询服务经历。主要研究领域包括实验经济学,行为财政学,公共经济学等,也是Journal of Public Economics, Journal of Economic Behavior and Organization, Experimental Economics, Journal of Behavioral and Experimental Economics,Transportation policy, Police Practice and Research- An International Journal 以及中国人民大学学报,经济研究,管理世界等国际国内期刊匿名评审专家。