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 …

exogenous yet nondeceptive signals about key inputs for their evasion decisions, such as audit probabilities and penalty rates … significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are …

exogenous yet nondeceptive signals about key inputs for their evasion decisions, such as audit probabilities and penalty rates … significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are …

This article examines the optimal level of tax compliance and the optimal penalty for noncompliance in circumstances in … appropriate threshold of confidence that the taxpayer ought to have before engaging in the transaction? Second, what penalty … penalty regime that would induce the optimal reliance (or non-reliance) on uncertain tax laws depending on the circumstances …

This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance … reporting we find an increase in compliance of about 80% if subjects have reason to believe that their behavior towards an … officer influences their endogenous audit probability. Higher compliance is driven by considerations about how own appearance …