Public disclosure and tax compliance: evidence from Uganda

Public disclosure and tax compliance: evidence from Uganda

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...

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Dades bibliogràfiques
Autors principals:	Manwaring, P, Regan, T
Format:	Working paper
Idioma:	English
Publicat:	Centre for the Study of African Economies 2023

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