Shaming for tax enforcement : evidence from a new policy

Treber, Lukas; Dwenger, Nadja

Shaming for tax enforcement : evidence from a new policy

dc.contributor.author	Treber, Lukas	de
dc.contributor.author	Dwenger, Nadja	de
dc.date.accessioned	2024-04-08T08:56:17Z
dc.date.available	2024-04-08T08:56:17Z
dc.date.created	2018-09-26
dc.date.issued	2018
dc.description.abstract	Can public shaming increase tax compliance through social pressure? Many tax authorities make ample use of public shaming. However, empirical evidence from outside the laboratory on how a new shaming law affects overall compliance is lacking. We provide the first evidence from the field, exploiting comprehensive administrative tax data and the introduction of a novel naming-and-shaming policy in Slovenia in 2012. The policy aims to reduce outstanding tax debt among the self-employed and corporations. Our empirical strategy exploits the variation across taxpayers in ex ante exposure to the shaming policy. We find that taxpayers reduce their tax debt by 8.5% to avoid shaming, particularly in industries where reputational concerns are likely to be important. The publication of the first naming-and-shaming list further reduces tax debt among shamed taxpayers because of social learning. This effect, however, is marginal in terms of revenue and tapers off quickly.	en
dc.identifier.swb	511437781
dc.identifier.uri	https://hohpublica.uni-hohenheim.de/handle/123456789/6306
dc.identifier.urn	urn:nbn:de:bsz:100-opus-15260
dc.language.iso	eng
dc.relation.ispartofseries	Hohenheim discussion papers in business, economics and social sciences; 2018,21
dc.rights.license	publ-mit-pod	en
dc.rights.license	publ-mit-pod	de
dc.rights.uri	http://opus.uni-hohenheim.de/doku/lic_mit_pod.php
dc.subject	Compliance	en
dc.subject	Tax debt	en
dc.subject	Shaming	en
dc.subject	Enforcement	en
dc.subject	Social image concerns	en
dc.subject	Penalty	en
dc.subject.ddc	330
dc.subject.gnd	Steuerschuld	de
dc.subject.gnd	Verhalten	de
dc.title	Shaming for tax enforcement : evidence from a new policy	de
dc.type.dcmi	Text	de
dc.type.dini	WorkingPaper	de
local.access	uneingeschränkter Zugriff	en
local.access	uneingeschränkter Zugriff	de
local.bibliographicCitation.publisherPlace	Universität Hohenheim	de
local.export.bibtex	@techreport{Treber2018, url = {https://hohpublica.uni-hohenheim.de/handle/123456789/6306}, author = {Treber, Lukas and Dwenger, Nadja}, title = {Shaming for tax enforcement : evidence from a new policy}, year = {2018}, school = {Universität Hohenheim}, series = {Hohenheim discussion papers in business, economics and social sciences}, }
local.export.bibtexAuthor	Treber, Lukas and Dwenger, Nadja
local.export.bibtexKey	Treber2018
local.export.bibtexType	@techreport
local.faculty.number	3	de
local.institute.number	520	de
local.opus.number	1526
local.series.issueNumber	2018,21
local.series.title	Hohenheim discussion papers in business, economics and social sciences
local.university	Universität Hohenheim	de
local.university.faculty	Faculty of Business, Economics and Social Sciences	en
local.university.faculty	Fakultät Wirtschafts- und Sozialwissenschaften	de
local.university.institute	Institute for Economics	en
local.university.institute	Institut für Volkswirtschaftslehre	de

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