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No Shame in my Name: Public Disclosure and Tax Compliance in a low-capacity state

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  • Priya Manwaring

  • Tanner Regan

Abstract

Public disclosure of tax behavior is potentially promising for raising compliance in low-capacity states. This paper provides evidence on the social determinants of tax compliance through two cross-randomized experiments in Kampala, Uganda. We estimate effects of reporting delinquents and recognizing compliers. Compliance increases 17% for those subject to reporting but falls 16% for those promised recognition. Results support a model where being publicly known as tax-liable is costly but social sanctions for delinquency are limited. Further, disseminating tax behavior causes recipients to update compliance beliefs downward and reduces actual compliance by 20%. Overall, simple enforcement reminders raise more revenue.

Suggested Citation

  • Priya Manwaring & Tanner Regan, 2025. "No Shame in my Name: Public Disclosure and Tax Compliance in a low-capacity state," Working Papers 2025-010, The George Washington University, The Center for Economic Research.
    • Handle: RePEc:gwc:wpaper:2025-010
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    File URL: https://www2.gwu.edu/~forcpgm/2025-010.pdf
    File Function: First version, 2025
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    References listed on IDEAS

    as
    1. Wayne Aaron Sandholtz & Pedro C. Vicente, 2024. "Tax morale, public goods, and politics: Experimental evidence from Mozambique," Nova SBE Working Paper Series wp671, Universidade Nova de Lisboa, Nova School of Business and Economics.
    2. Wayne Aaron Sandholtz & Pedro C. Vicente, 2024. "Tax morale, public goods, and politics: Experimental evidence from Mozambique," Nova SBE Working Paper Series wp2404, Universidade Nova de Lisboa, Nova School of Business and Economics.
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      JEL classification:

      • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
      • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
      • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
      • O18 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Urban, Rural, Regional, and Transportation Analysis; Housing; Infrastructure

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