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Enlisting consumers in tax enforcement: a policy review

Author

Listed:
  • Naritomi, Joana
  • Nyamdavaa, Tsogsag
  • Campbell, Stephanie

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.

Suggested Citation

  • Naritomi, Joana & Nyamdavaa, Tsogsag & Campbell, Stephanie, 2025. "Enlisting consumers in tax enforcement: a policy review," LSE Research Online Documents on Economics 127223, London School of Economics and Political Science, LSE Library.
    • Handle: RePEc:ehl:lserod:127223
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    File URL: http://eprints.lse.ac.uk/127223/
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    More about this item

    Keywords

    tax compliance; VAT; tax enforcement; consumer rewards; lotteries;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy

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