How to collect unpaid taxes? A system of a non‐discriminatory sentence in Taiwan
Bibliographic Data
| ID | 22420524 |
|---|---|
| Authors | Fang‐I Wen (The First Research Division Chung‐Hua Institution for Economic Research Taipei Taiwan (ROC)), Chris Y Tung (0000-0002-6740-243X, Institute of Economics National Sun Yat‐sen University Kaohsiung Taiwan (ROC), corresponding author), Chun‐Chieh Wang (0000-0002-4940-6170, Department of Political Economy National Sun Yat‐sen University Kaohsiung Taiwan (ROC)), Shu‐Ting Yang (0000-0002-9138-5000, The Ministry of Justice Executive Yuan Taipei Taiwan (ROC)) |
| Year | 2026 |
| Publication date | 2026-05-05 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Contemporary Economic Policy (JOURNAL) |
| Journal identifiers | ISSN: 1074-3529 • E-ISSN: 1465-7287 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/coep.70040 |
| OpenAlex | W7160445480 |
| Language | EN |
| References cited | 11 |
Incarceration for tax debt enforcement may be utilized, although it is often deemed overly harsh by the public. Identifying factors that lower social and economic costs of this policy could improve its overall acceptability. Analyzing Taiwanese cases (2001–2016) with uniform 3‐month sentences reveals that repayment occurs mostly early during incarceration. Repayment rates are lower for those with large unpaid taxes but higher for obligors with third‐party guarantors, installment plans, or real estate ownership. Juridical and older obligors generally repay more, whereas gender and travel restrictions have no significant impact. The findings may help shape a more effective system.
Bad debt · Debt · Enforcement · Estate · Real estate · Sentence · Criminal Justice and Corrections Analysis · Financial Literacy, Pension, Retirement Analysis · Taxation and Compliance Studies
| Highly cited | No |
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