The central question that this project aims to study is, “Does public reporting of tax payments raise compliance?”. This study considers two channels of effect through which public reporting can influence compliance. The first is a direct effect; “How does an individual change their compliance behaviour when they know that this will be publicly reported?” and the second considers the effects of such a policy on tax morale; “How do taxpayers change their behaviour when they observe others being publicly reported?”.
Current Project
