Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/216548
Authors: 
Slemrod, Joel
Rehman, Obeid Ur
Waseem, Mazhar
Year of Publication: 
2020
Series/Report no.: 
CESifo Working Paper No. 8152
Abstract: 
We examine two Pakistani programs to see if the public disclosure of tax information and social recognition of top taxpayers promote tax compliance. Pakistan began revealing income tax paid by every taxpayer in the country from 2012. Simultaneously, another program began recognizing and rewarding the top 100 tax paying corporations, partnerships, self-employed individuals, and wage-earners. We find that both programs induced strong compliance responses. The public disclosure caused on average a 9 log-points increase in the tax paid by individuals exposed to the program. The increase was even larger for the social recognition program, around 17 log-points. Our results suggest that such programs can be important policy levers to mobilize resources, especially in weak-enforcement-capacity economies.
Subjects: 
tax evasion
income tax
social norms
JEL: 
H24
H25
H26
Document Type: 
Working Paper

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