Presentation by Prof. Dr. Nadja Dwenger on March 23 [23.02.22]
Starting on February 23, 2022, the interdisciplinary research network Better Regulation and Bureaucracy Reduction will be devoting a series of lectures and discussions to the digitization of administration.
As part of the series, Prof. Dr. Nadja Dwenger, University of Hohenheim will give the lecture "Shaming for Tax Enforcement - Online Pranger to Reduce Tax Liabilities?" on March 23, 2022.
Prof. Dr. Dwenger investigated company reactions to the threat of reputational losses. To do so, she leveraged the introduction of a naming-and-shaming policy for tax debt enforcement in Slovenia in 2012. The policy was announced four months before its implementation, which allows to separate responses to the threat of shaming from the responses to actual shaming.
The lectures of the seminar series take place virtually, always on Wednesdays and in an approx. 2-weekly rhythm, each at lunchtime (12:30 to 13:30). In each case, a 30-minute presentation is planned, followed by discussion and exchange.The presentation will be held in German.
