Many U.S. states and countries around the world use non-monetary sanctions, including public disclosure, license suspension, and withholding of other government-provided benefits or privileges, to encourage tax compliance. Little is known about the effectiveness of these programs. Using administrative tax microdata from California's “Top 500” program, we study whether notices warning of the imminent publication of a taxpayer's personal information and potential license suspension affect payment and other compliance outcomes. Exploiting variation over time in the cutoff balance for program eligibility, we find evidence of strong positive compliance responses to the program. We also develop estimates of the long-run revenue and social-welfare effects of the program. Together, these results suggest that non-monetary sanctions can be efficient tax enforcement tools, at least among the relatively high-income population we study.

中文翻译：

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非货币制裁作为税务执法工具：评估加州 500 强计划


美国的许多州和世界各地的国家都采用非货币制裁，包括公开披露、暂停许可证以及扣留政府提供的其他福利或特权，以鼓励纳税合规。人们对这些计划的有效性知之甚少。使用加州“500 强”计划的行政税务微观数据，我们研究了警告即将公布纳税人个人信息以及可能暂停许可证的通知是否会影响付款和其他合规结果。利用计划资格截止余额随时间的变化，我们发现了对该计划强烈积极的合规反应的证据。我们还对该计划的长期收入和社会福利影响进行了估计。总之，这些结果表明，非货币制裁可以成为有效的税收执法工具，至少在我们研究的相对高收入人群中是如此。