Public disclosure and tax compliance: evidence from Uganda

Manwaring, Priya and Regan, Tanner Weldon Dean (2023) Public disclosure and tax compliance: evidence from Uganda. CEP Discussion Papers (CEPDP1937). London School of Economics and Political Science. Centre for Economic Performance, London, UK.

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Abstract

Public disclosure policies have potential to raise tax compliance where alternative enforcement capacity is limited. We study the effects of reporting delinquents and recognizing compliers and provide evidence on the social determinants of tax compliance. Our results are consistent with a model in which being publicly known as tax-eligible is costly but social sanctions for delinquency are limited. Further, disseminating information on tax behavior reduces the compliance of recipients by causing their beliefs to be updated down toward the true compliance rate. Overall, these policies are limited at raising revenue and less effective than simple enforcement reminder nudges.

Item Type:	Monograph (Discussion Paper)
Official URL:	https://cep.lse.ac.uk/_new/publications/discussion...
Additional Information:	© 2023 The Author(s)
Divisions:	Centre for Economic Performance
Subjects:	H Social Sciences > HC Economic History and Conditions H Social Sciences > HJ Public Finance
JEL classification:	O - Economic Development, Technological Change, and Growth > O1 - Economic Development > O18 - Regional, Urban, and Rural Analyses H - Public Economics > H3 - Fiscal Policies and Behavior of Economic Agents > H30 - General H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H26 - Tax Evasion
Date Deposited:	16 Jan 2024 15:18
Last Modified:	14 Sep 2024 04:41
URI:	http://eprints.lse.ac.uk/id/eprint/121298

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