How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan
Joel Slemrod,
Obeid Ur Rehman and
Mazhar Waseem
Additional contact information
Obeid Ur Rehman: Ryerson University
The Review of Economics and Statistics, 2022, vol. 104, issue 1, 116-132
Abstract:
We examine two Pakistani programs to see if the public disclosure of tax information and social recognition of top taxpayers promotes tax compliance. Pakistan began revealing income tax paid by all taxpayers in 2012. Simultaneously, another program began recognizing and rewarding the top 100 tax- paying corporations, partnerships, self-employed individuals, and wage earners. We find that the public disclosure caused an increase of 9 log points and the social recognition program 17 log points in the tax payments of agents exposed to the program. Our results suggest that such programs can be important policy levers to mobilize additional resources.
Date: 2022
References: Add references at CitEc
Citations: View citations in EconPapers (1)
Downloads: (external link)
https://doi.org/10.1162/rest_a_00929
Access to PDF is restricted to subscribers.
Related works:
Working Paper: How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan (2020) 
Working Paper: How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan (2020) 
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:tpr:restat:v:104:y:2022:i:1:p:116-132
Ordering information: This journal article can be ordered from
https://mitpressjour ... rnal/?issn=0034-6535
Access Statistics for this article
The Review of Economics and Statistics is currently edited by Pierre Azoulay, Olivier Coibion, Will Dobbie, Raymond Fisman, Benjamin R. Handel, Brian A. Jacob, Kareen Rozen, Xiaoxia Shi, Tavneet Suri and Yi Xu
More articles in The Review of Economics and Statistics from MIT Press
Bibliographic data for series maintained by The MIT Press ().