By using this ARMS scheme, this Article shows that although there is a single aim—tax compliance—there is no single modus operandi to mitigate tax evasion via media campaigns given their various forms and evasion motives. In general, the tax literature so far has examined the effectiveness of media campaigns without making distinctions based on evasion motives. This Article argues that campaigns can only be effective if those motives are taken into consideration in light of the type of media campaign used. This Article classifies varying media campaigns into categories of deterrence, boasting, damage, or assistance types. Moreover, the type of compulsory payment is also relevant to the analysis.

This Article concludes that, given these requirements, the only media campaign type that may be effective for all rational evader types is deterrence. Nevertheless, boasting and damage campaigns can affect a certain group of rational evaders: those who also take the unrequited nature of taxation into consideration. Additionally, most media campaign types—primarily boasting and damage (and to some extent also deterrence)—are effective means to address the unrequited motive. To highlight the correlation between tax compliance and the public good, taxpayers need to be informed on how their taxes are used. Governments should implement mechanisms to effectively communicate with those taxpayers in line with an ideal of “no taxation without communication.” Media campaigns can be that mechanism to deliver such information to overcome tax non- compliance.