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 … of a novel naming-and-shaming policy in Slovenia in 2012. The policy aims to reduce outstanding tax debt among the self …

Many federal and local governments rely on shaming penalties to achieve policy goals, but little is known about how … shaming works. Such penalties may be ineffective, or even backfire by crowding out intrinsic motivation. In this paper, we … study shaming in the context of the collection of tax delinquencies. We sent letters to 34,334 tax delinquents who owed a …

This paper studies the effects of the 2017 multilateral automatic exchange of information (AEoI) on tax compliance in … Switzerland. Using detailed administrative tax data and difference-in-differences designs, I find significant positive compliance … average, with compliance effects persisting in the medium run. Furthermore, I document that tax evasion in Switzerland is …