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...

Полное описание

Библиографические подробности
Главные авторы:	Manwaring, P, Regan, T
Формат:	Working paper
Язык:	English
Опубликовано:	Centre for the Study of African Economies 2023

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