Shaming for Tax Enforcement

The authors thank the Slovenian Tax Administration, particularly Jana Ahčin, Darija Šinkovec, and the IT department, for providing us with the data set and with additional information. The authors are grateful for the helpful comments from three anonymous referees and (co-)editors as well as Alan J. Auerbach, Pierre Bachas, Kay Blaufus, Anne Brockmeyer, Alexander Cappelen, Raj Chetty, Vincent Dekker, Stefano DellaVigna, Christian Dustmann, Anna Gumpert, Nathan Hendren, Brian Knight, Ben Meiselman, Markus Nagler, Ricardo Perez-Truglia, Gregor Pfeifer, Imran Rasul, Davud Rostam-Afschar, Emmanuel Saez, Karsten Schweikert, Monica Singhal, Joel Slemrod, Kristina Strohmaier, Christian Traxler, Bertil Tungodden, Jasmin Vietz, and Nan Zhang as well as numerous seminar participants. Marko Celinšek Kaličanin, Amelie Grosenick, Philip Mielcarek, and Julia Schmid provided outstanding research assistance. Nadja Dwenger conducted a part of this research as a visiting researcher at Harvard University; the University of California, Berkeley; and the University of Tübingen. The hospitality of the researchers at all three institutions is gratefully acknowledged. A previous version of this work was titled “Improving Tax Collection by Public Shaming. Evidence from Administrative Tax Data.”