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URN: urn:nbn:de:bsz:100-opus-15260
URL: http://opus.uni-hohenheim.de/volltexte/2018/1526/

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SWD-Schlagwörter:		Steuerschuld , Verhalten
Freie Schlagwörter (Englisch):		compliance , tax debt , shaming , enforcement , social image concerns , penalty
Institut:		Institut für Volkswirtschaftslehre
DDC-Sachgruppe:		Wirtschaft
Dokumentart:		ResearchPaper
Schriftenreihe:		Hohenheim discussion papers in business, economics and social sciences
Bandnummer:		2018,21
Sprache:		Englisch
Erstellungsjahr:		2018
Publikationsdatum:		26.09.2018
Lizenz:		Veröffentlichungsvertrag mit der Universitätsbibliothek Hohenheim
Kurzfassung auf Englisch:		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.

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