Public Shaming 2.0 [24.05.23]
Article by Prof. Dr. Nadja Dwenger in Austrian Tax Magazine (Österreichische Steuerzeitschrift) 10/2023
Picture: Pixabay
Tax debts are widespread in many countries. To enforce payment, quite a few tax authorities resort to public denunciation (naming and shaming) of defaulting taxpayers. The article explains the paper, which for the first time empirically examines the impact of shaming policies on tax debts.
