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Public Disclosure and Tax Compliance: Evidence from Uganda

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  • Priya Manwaring
  • Tanner Regan

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.

Suggested Citation

  • Priya Manwaring & Tanner Regan, 2023. "Public Disclosure and Tax Compliance: Evidence from Uganda," CSAE Working Paper Series 2023-05, Centre for the Study of African Economies, University of Oxford.
    • Handle: RePEc:csa:wpaper:2023-05
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    More about this item

    Keywords

    public disclosure ; property tax ; shaming ; tax morale;
    All these keywords.

    JEL classification:

    • O18 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Urban, Rural, Regional, and Transportation Analysis; Housing; Infrastructure
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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