How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan
研究了巴基斯坦两项计划：公开披露纳税人信息和表彰纳税大户，发现两者分别使纳税额增加9%和17%，表明这类政策能有效促进税收合规。
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.