Can whistleblower programs reduce tax evasion? Experimental evidence

Masclet, David; Montmarquette, Claude; Viennot-Briot, Nathalie

doi:10.1016/j.socec.2019.101459

Cited by 13 publications

(13 citation statements)

References 67 publications

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“…Dyck et al (2010) concluded that the probability of fraud detection in healthcare became three times as high compared with other industries in which large False Claims Act bounty payouts were not offered to whistleblowers. It has also worked well with tax enforcement in the United States (Ventry 2014;Wilde 2017;Johannesen and Stolper 2017;Amir et al 2018;Masclet et al 2019). This fifth qui tam strategy exploits the reality that many insiders are likely to know about complex organisational crimes, while few or no outsiders do.…”

Section: Summarising Mixed Relational Prevention Through Softer Targetsmentioning

confidence: 98%

Macrocriminology and Freedom

Braithwaite

2022

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A true magnum opus, Macrocriminology and Freedom is a thought provoking and generative book from one of criminology's intellectual giants. John Braithwaite reaches far and wide across societies, time, and disciplines to advance no less than a theory of how to build a society that simultaneously reduces both domination and crime. His ambitious ideas on cascades of non-dominating collective efficacy and crime prevention, for example, and their connections to social movements and political freedom, go well beyond usual criminological discourse. Chock full of theoretical propositions and bold insights, this a book that will keep criminologists busy for years. Macrocriminology and Freedom should not just be read, but better yet, savoured.' -Robert J. Sampson, Henry Ford II Professor of the Social Sciences, Harvard University 'In this majestic theorisation of the relationship between crime and freedom John Braithwaite isolates the unique power of macrocriminology as a lens through which to comprehend and challenge many of the fundamental crises facing our planet. Very few scholars have the breadth and overview to succeed in a mission of this order … Braithwaite does. This extraordinary book is an object lesson for all who seek to understand and resist domination and the crimes of power that flow from it.' -Penny Green, Professor of Law and Globalisation, Queen Mary University of London 'For over 40 years, John Braithwaite has been a voice of wisdom, hope and humanity in criminology. This dazzling new book weaves together all the main themes of his influential work, reanimating many of the core concepts of the discipline, as well as incorporating interdisciplinary resources from south and north, east and west, to produce an elegant and ambitious explanatory and normative account of crime as freedom-threatening domination. Decentring criminal justice as the solution to crime, Braithwaite shows that, on a global scale, the aspiration to tackle crimes, ranging from interpersonal violence through corporate crimes to ecocide, lies in the development of freedom-enhancing, power-tempering institutions in the political, economic and social spheres.' -Nicola Lacey, Professor of Law, Gender and Social Policy, London School of Economics 'Macrocriminology and Freedom is a criminological epic, an expansive and erudite story that sweeps across history and contexts. The book is frightening in showing how cascading events can produce catastrophes from crime to environmental destruction. But in the end, its message is hopeful, identifying pathways-or "normative rivers"-for guiding freedom from domination and crime. Drawing on his distinguished career, John Braithwaite has bestowed an extraordinary gift-a book, like other masterpieces, that will yield special insights each time we take an excursion through its pages.' -

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Section: Summarising Mixed Relational Prevention Through Softer Targetsmentioning

confidence: 98%

Macrocriminology and Freedom

Braithwaite

2022

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“…Like Buckenmaier et al (2018) a year earlier, Masclet et al (2019) conducted an experiment to determine the efficacy of whistle blowing as a strategy for tackling tax evasion. Using 432 subjects from Canada and France, the study conducted an experiment whereby participants had the opportunity to report other participants who attempted to evade taxes in the tax game utilized in the experiment.…”

Section: Empirical Reviewmentioning

confidence: 99%

Curbing Tax Evasion through Taxpayer Identification Number (TIN) in Niger State, Nigeria

Abdul

Zubairu

Abubakar

2021

Sriwijaya Int. J. of Dynamic Eco. And Buss.

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This study assessed the effectiveness of the introduction of Taxpayer Identification Number (TIN) in curbing tax evasion in Niger State, Nigeria from the point of view of ten tax officers of the Niger State Internal Revenue Service. Adopting a qualitative research design, ten tax officers were interviewed to understand their collective perceptions of the level of tax evasion in Niger State before and after the introduction of TIN. Thematic analyses of the interviews revealed that all ten tax officials agreed that tax evasion was at a very high level before the introduction of TIN, but reduced dramatically after the introduction of TIN proving its efficacy. The study recommended that tax evasion in the State could be further reduced if businesses operating in the informal sector could be registered and included in the database of taxable entities.

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“…Their findings confirm that whistleblowing-based audit scheme decreases the monetary amount of evasion, improves the targeting of evaders and raises the tax levy. In their experimental study, Masclet et al (2019) investigate the effect of whistleblowing programs on tax evasion providing information to participants on the use of the tax revenues in three dynamic treatments: (i) a baseline treatment where tax evaders are obliged to pay taxes on the undeclared income and a penalty if audited, (ii) an information treatment in which participants are also informed about the income declaration rates of all other group members and (iii) a denunciation treatment in which each participant has the possibility to blow the whistle on others. They find that monitoring alone does not increase the declared income while allowing for blowing the whistle decreases tax evasion; moreover, informing participants that the tax revenue was used to finance an environmental public good has no significant impact on either tax compliance or peer reporting.…”

Section: Literature Reviewmentioning

confidence: 99%

“…In a similar vein, in our experiment the tax revenues plus the fines are not returned back to the common pool. Masclet et al (2019) experimentally compared peerreporting (whistleblowing) treatments with and without positive externalities and found no difference in whistleblowing frequency when participants were informed that collected taxes were used to purchase carbon credits.…”

Section: Experimental Designmentioning

confidence: 99%

Does Whistleblowing on Tax Evaders Reduce Ingroup Cooperation?

Chapkovski

Corazzini

2021

Front. Psychol.

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Whistleblowing is a powerful and rather inexpensive instrument to deter tax evasion. Despite the deterrent effects on tax evasion, whistleblowing can reduce trust and undermine agents’ attitude to cooperate with group members. Yet, no study has investigated the potential spillover effects of whistleblowing on ingroup cooperation. This paper reports results of a laboratory experiment in which subjects participate in two consecutive phases in unchanging groups: a tax evasion game, followed by a generalized gift exchange game. Two dimensions are manipulated in our experiment: the inclusion of a whistleblowing stage in which, after observing others’ declared incomes, subjects can signal other group members to the tax authority, and the provision of information about the content of the second phase before the tax evasion game is played. Our results show that whistleblowing is effective in both curbing tax evasion and improving the precision of tax auditing. Moreover, we detect no statistically significant spillover effects of whistleblowing on ingroup cooperation in the subsequent generalized gift exchange game, with this result being unaffected by the provision of information about the experimental task in the second phase. Finally, the provision of information does not significantly alter subjects’ (tax and whistleblowing) choices in the tax evasion game: thus, knowledge about perspective ingroup cooperation did not alter attitude toward whistleblowing.

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Can whistleblower programs reduce tax evasion? Experimental evidence

Cited by 13 publications

References 67 publications

Macrocriminology and Freedom

Macrocriminology and Freedom

Curbing Tax Evasion through Taxpayer Identification Number (TIN) in Niger State, Nigeria

Does Whistleblowing on Tax Evaders Reduce Ingroup Cooperation?

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