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...

Повний опис

Бібліографічні деталі
Автори: Manwaring, P, Regan, T
Формат: Working paper
Мова:English
Опубліковано: Centre for the Study of African Economies 2023

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