Tax Delinquency in Philadelphia
Author : Bureau of Municipal Research (Philadelphia, Pa.)
Publisher :
Page : 166 pages
File Size : 31,58 MB
Release : 1937
Category : Taxation
ISBN :
Author : Bureau of Municipal Research (Philadelphia, Pa.)
Publisher :
Page : 166 pages
File Size : 31,58 MB
Release : 1937
Category : Taxation
ISBN :
Author : Bureau of Municipal Research (Philadelphia, Pa.)
Publisher :
Page : pages
File Size : 36,93 MB
Release : 1927
Category : Real property tax
ISBN :
Author : Philadelphia (Pa.). Committee on Periodic Payments of City Taxes
Publisher :
Page : 50 pages
File Size : 29,51 MB
Release : 1923
Category : Tax collection
ISBN :
Author : Bureau of Municipal Research (Philadelphia, Pa.)
Publisher :
Page : 174 pages
File Size : 41,50 MB
Release : 1944
Category : Finance
ISBN :
Author : University of Pennsylvania. Institute of Local and State Government
Publisher :
Page : 636 pages
File Size : 33,8 MB
Release : 1944
Category : City planning
ISBN :
Author : Library of Congress
Publisher :
Page : 712 pages
File Size : 26,3 MB
Release : 1970
Category : Catalogs, Union
ISBN :
Author : United States. Bureau of the Census
Publisher :
Page : 576 pages
File Size : 45,60 MB
Release : 1934
Category : Real property
ISBN :
Author : Joint Reference Library (Chicago, Ill.)
Publisher :
Page : 836 pages
File Size : 13,39 MB
Release : 1938
Category : Political science
ISBN :
Author : Philadelphia (Pa.). Committee on Periodic Payments of City Taxes
Publisher :
Page : 40 pages
File Size : 48,38 MB
Release : 1923
Category : Tax collection
ISBN :
Author : Michael Chirico
Publisher :
Page : 0 pages
File Size : 23,63 MB
Release : 2017
Category :
ISBN :
Municipal governments commonly confront the problem of tardy or delinquent property tax payments. We implement an experiment in property tax collection for tardy taxpayers in the City of Philadelphia for the calendar year, 2015. The experiment sent one of seven reminder letters to the tardy taxpayers, testing the efficacy of a simple reminder, two alternative reminders stressing economic sanctions, and four alternative reminders emphasizing either that taxpayers receive neighborhood services or city-wide services for their tax payments, that most of their neighbors pay their taxes on time, or that as a citizen in a democracy it is a civic duty to pay taxes on time. Compliance behaviors were compared to a holdout sample that received no reminder letter. The most effective letters were those that threatened an economic sanction for continued non-compliance. These letters were particularly cost-effective in raising additional city revenues. There was no evidence that those receiving a reminder for the calendar year 2015 improved their tax compliance behavior in the calendar year 2016.