Tax Compliance in the wild: Critical review of nudging and proposition of an integrative framework
| Autor | Hamilton Coimbra Carvalho, Alexandro Afonso, José Afonso Mazzon |
| Cargo | Universidade de São Paulo, São Paulo, SP, Brazil/Secretaria da Fazenda e Planejamento do Governo do Estado de São Paulo, São Paulo, SP. Brazil/Universidade de São Paulo, São Paulo, SP, Brazil |
1
BAR-Brazilian Administration Review, 20(1), e220040, 2023.
Research Article
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Keywords:
behavioral economics; systems thinking;
behavioral science; complexity science;
taxation
JEL Code:
H29.
Received:
May 27, 2022.
This paper was with the authors for two revisions.
Accepted:
January 16, 2023.
Publication date:
February 08, 2023.
Funding:
The authors have stated that there is no financial support for
the research in this article.
Conflict of Interests:
The authors have stated that there is no conflict of interest.
Corresponding author:
Hamilton Coimbra Carvalho
Universidade de São Paulo,
Av. Prof. Luciano Gualberto, n. 908, Butantã,
Cep.05508-010, São Paulo, SP, Brazil
hccarvalho@gmail.com
Editor-in-Chief:
Ivan Lapuente Garrido
(Universidade do Vale do Rio dos Sinos, Brazil).
Associate Editor:
Claudio Zancan
(Universidade Federal do Paraná, Brazil).
Reviewers:
Marco Antonio Catussi Paschoalotto
(Fundação Getulio Vargas, Brazil)
Sílvio Hiroshi Nakao
(Universidade de São Paulo, Brazil)
and one anonymous reviewer.
Editorial assistants:
Kler Godoy and Simone Rafael
(ANPAD, Maringá, Brazil).
ABSTRACT
Context: There is an inflation of behavioral frameworks applied to social problems,
such as tax dodging. There has been also a surge in the creation of the so-called nudge
units throughout the world, following the success of the pioneer units in USA and UK.
Meanwhile, there has been criticism directed at aspects such as ‘psychologism,’ pa-
ternalism, and short-termism associated with nudge approaches. Moreover, by ignor-
ing systems thinking, complexity science and other broader approaches, nudging may
lead to interventions that can be ineective or counterproductive in the long term.
Goal: To overcome such limitations, the paper proposes an integrative framework, the
Nested Circles Model, which put the intended behaviors in a perspective ranging from
microworlds to broader upstream influences. Method: The paper employs a qualita-
tive approach to critically review the literature on nudging and map its shortcomings.
Results and contributions: The proposed model integrates major concepts from pop-
ular behavioral frameworks and incorporates elements that influence the repertoire of
behaviors adopted by individuals, including intangible stocks (trust and fairness) and
complexity markers. The paper concludes by exemplifying the application of the Nest-
ed Circles Model to three problems in the context of taxation in Brazil.
Tax Compliance in the Wild: Critical Review
of Nudging and Proposition of an Integrative
Framework
Hamilton Coimbra Carvalho1 , Alexandro Afonso2 , José Afonso Mazzon1
1 Universidade de São Paulo, São Paulo, SP, Brazil
2 Secretaria da Fazenda e Planejamento do Governo do Estado de São Paulo, São Paulo, SP, Brazil
How to cite: Carvalho, H. C., Afonso, A, & Mazzon, J. A. (2023). Tax compliance in the wild: Critical review of nudging and proposition of an integrative
framework. BAR-Brazilian Administration Review, 20(1), e220040.
DOI: https://doi.org/10.1590/1807-7692bar2023220040
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