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Public Disclosure and Tax Compliance: Evidence from Uganda

Priya Manwaring and Tanner Regan

No 2023-05, CSAE Working Paper Series from Centre for the Study of African Economies, University of Oxford

Abstract: Public disclosure policies have potential to raise tax compliance where alterna¬tive 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 enforce¬ment reminder nudges.

Keywords: public disclosure; property tax; shaming; tax morale (search for similar items in EconPapers)
JEL-codes: H26 H30 O18 (search for similar items in EconPapers)
Date: 2023
New Economics Papers: this item is included in nep-acc and nep-iue
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Working Paper: Public disclosure and tax compliance: evidence from Uganda (2023) Downloads
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