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

Author

Listed:
  • 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
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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," NOVAFRICA Working Paper Series wp2404, Universidade Nova de Lisboa, Nova School of Business and Economics, NOVAFRICA.
    2. repec:unl:unlfep:wp2404 is not listed on IDEAS
    3. Castro, Lucio & Scartascini, Carlos, 2015. "Tax compliance and enforcement in the pampas evidence from a field experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 116(C), pages 65-82.
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    Cited by:

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    More about this item

    Keywords

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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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