Enlisting consumers in tax enforcement: a policy review

Naritomi, Joana ORCID: 0000-0002-6761-3077, Nyamdavaa, Tsogsag and Campbell, Stephanie (2025) Enlisting consumers in tax enforcement: a policy review. National Tax Journal. ISSN 0028-0283 (In Press)

Text (Naritomi_2025013_R2) - Accepted Version Pending embargo until 1 January 2100. Download (491kB)

Abstract

Over the past decade, governments worldwide have introduced incentive programs - often in the form of lottery prizes - to encourage consumers to help combat tax evasion. While similar programs date back to the 1950s, the rapid expansion of Value Added Tax (VAT) systems in developing countries, combined with the Information Technology revolution, has reshaped the tax enforcement policy toolbox, leading to a recent surge in enforcement policies through consumer incentives. This paper reviews the rationale behind these policies, documents variations in their design, and examines the conditions under which they can enhance compliance and raise revenue.

Item Type:	Article
Additional Information:	© 2025
Divisions:	School of Public Policy ?? SCPP ??
Subjects:	H Social Sciences > HG Finance
JEL classification:	H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H25 - Business Taxes and Subsidies H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H26 - Tax Evasion E - Macroeconomics and Monetary Economics > E2 - Consumption, Saving, Production, Employment, and Investment > E26 - Informal Economy; Underground Economy
Date Deposited:	10 Feb 2025 14:24
Last Modified:	10 Feb 2025 14:36
URI:	http://eprints.lse.ac.uk/id/eprint/127223

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