I see it slightly differently: third-party info can be very effective for tax compliance, but needs combination with credible enforcement.https://twitter.com/_alice_evans/status/902554179494928384 …
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Sure, but it's the same mechanism. Behaviour is influenced by expectations of what others will do.
No this mechanism more direct: “yr tax return says X in revenues but yr customers VAT returns show payments to u at least Y, pls resubmit”
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One pathway is providing information & encouragement to do X. Another is shifting beliefs about gov response.
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Here's a parallel example: 1. FGM is harmful; please dont. 2. More and more villagers are laying down their knives, abandoning it.
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