How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan

A-Tier
Journal: Review of Economics and Statistics
Year: 2022
Volume: 104
Issue: 1
Pages: 116-132

Score contribution per author:

1.341 = (α=2.01 / 3 authors) × 2.0x A-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

We examine two Pakistani programs to see if the public disclosure of tax information and social recognition of top taxpayers promotes tax compliance. Pakistan began revealing income tax paid by all taxpayers in 2012. Simultaneously, another program began recognizing and rewarding the top 100 tax- paying corporations, partnerships, self-employed individuals, and wage earners. We find that the public disclosure caused an increase of 9 log points and the social recognition program 17 log points in the tax payments of agents exposed to the program. Our results suggest that such programs can be important policy levers to mobilize additional resources.

Technical Details

RePEc Handle
repec:tpr:restat:v:104:y:2022:i:1:p:116-132
Journal Field
General
Author Count
3
Added to Database
2026-01-29