Paying the IRS Whistleblower: A Critical Analysis of Collected Proceeds

Davis-Nozemack, Karie; Webber, Sarah J.

doi:10.2139/ssrn.1967699

Cited by 2 publications

(1 citation statement)

References 9 publications

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“…Many countries also have specialized bodies that focus on auditing large corporations or even high net worth individuals (OECD, , ), or that implement special measures to identify wealthy tax evaders, such as owners of luxury cars or villas and those who take many international flights (Casaburi & Troiano, ; Gangl et al., ). In the United States, the IRS has a whistle‐blower program that pays informers who help to detect an evader (Davis‐Nozemack & Webber, ). Germany also buys information on offshore tax havens from whistle‐blowers to identify rich tax evaders (Reuters, ; Wittrock, ).…”

Section: Political and Economic Conditions That Shape Tax Compliance mentioning

confidence: 99%

How to Achieve Tax Compliance by the Wealthy: A Review of the Literature and Agenda for Policy

Gangl

Torgler

2019

Social Issues Policy Review

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Management and the ArtsTax compliance by the wealthy is relevant not only because their contributions are essential to maintain public budgets and social equality, but because their (non)compliance behavior and the perceived (un)fairness of their contributions can fuel social unrest. In this article, after giving a brief history of taxing the wealthy, we review the existing theoretical, empirical, and policy literature on their tax compliance. We discuss how and why the wealthy differ from less affluent taxpayers because of specific interrelated political, social, and psychological conditions. Understanding the psychological mechanisms that determine the tax compliance of the wealthy can provide policy insights on how to better integrate the wealthy in the tax system. Therefore, the present review is also a starting point for new policy approaches to increase tax compliance and tax morale among the wealthy.Healthy state budgets and social cohesion depend on the tax cooperation of the wealthy. But with increasing levels of income inequality in strong economies such as the United States or Germany (Stiglitz, 2018), the public and many scholars are increasingly questioning whether the rich are sufficiently contributing to the provision of public goods. Scholars and intellectuals such as Piketty (2014)

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Section: Political and Economic Conditions That Shape Tax Compliance mentioning

confidence: 99%

How to Achieve Tax Compliance by the Wealthy: A Review of the Literature and Agenda for Policy

Gangl

Torgler

2019

Social Issues Policy Review

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Założenia aksjologiczne i podstawy organizacji systemu sygnalizacji w prawie podatkowym

Brzeziński

2022

KPP

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Ścisłe wywiązywanie się z obowiązków podatkowych, a zwłaszcza terminowe płacenie podatków, jest wyrazem efektywności systemu podatkowego. Ze względu na różne czynniki poziom efektywności systemów podatkowych w poszczególnych krajach jest niejednolity. Podwyższanie tego poziomu to jedna z podstawowych dyrektyw polityki podatkowej. Służą temu różne praktyki oraz procedury organizacyjne, prawne i z zakresu psychologii społecznej. Przedmiotem artykułu jest praktyka korzystania z informacji pozyskiwanych przez administrację podatkową od sygnalistów podatkowych (w szczególności rozwinięta w Stanach Zjednoczonych) i jej ramy prawne. Omówiono także ogólne, strategiczne kwestie instytucjonalizacji praktyki korzystania z sygnalistów podatkowych.

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Paying the IRS Whistleblower: A Critical Analysis of Collected Proceeds

Cited by 2 publications

References 9 publications

How to Achieve Tax Compliance by the Wealthy: A Review of the Literature and Agenda for Policy

How to Achieve Tax Compliance by the Wealthy: A Review of the Literature and Agenda for Policy

Założenia aksjologiczne i podstawy organizacji systemu sygnalizacji w prawie podatkowym

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