Enlisting consumers in tax enforcement: a policy review

Joana Naritomi, Tsogsag Nyamdavaa and Stephanie Campbell

LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library

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.

Keywords: tax compliance; VAT; tax enforcement; consumer rewards; lotteries (search for similar items in EconPapers)
JEL-codes: E26 H25 H26 (search for similar items in EconPapers)
Date: 2025-05-16
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in National Tax Journal, 16, May, 2025. ISSN: 0028-0283

Downloads: (external link)
http://eprints.lse.ac.uk/127223/ Open access version. (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ehl:lserod:127223

Access Statistics for this paper

More papers in LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library LSE Library Portugal Street London, WC2A 2HD, U.K.. Contact information at EDIRC.
Bibliographic data for series maintained by LSERO Manager ().