["Contemporary Economic Policy, EarlyView. ", "\nAbstract\nIncarceration 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.\n"]