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...
| Autores principales: | , |
|---|---|
| Formato: | Working paper |
| Lenguaje: | English |
| Publicado: |
Centre for the Study of African Economies
2023
|