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...
| Main Authors: | , |
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| Formato: | Working paper |
| Idioma: | English |
| Publicado: |
Centre for the Study of African Economies
2023
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