The Deterrent Effect of Whistleblowing on Tax Collections

References

• Amiram, D., Bauer, A., & Frank, M. M. (2017). Tax avoidance at public corporations driven by shareholder taxes. Working paper, Columbia University and University of Illinois at Urbana-Champaign.
   Google Scholar
• Blaufus, K., Bob, J., Otto, P. E., & Wolf, N. (2017). The effect of tax privacy on tax compliance–An experimental investigation. European Accounting Review, 26(3), 561–580. doi: 10.1080/09638180.2016.1258319
   Web of Science ®Google Scholar
• Bø, E. E., Slemrod, J., & Thoresen, T. O. (2015). Taxes on the internet: Deterrence effects of public disclosure. American Economic Journal: Economic Policy, 7(1), 36–62.
   Web of Science ®Google Scholar
• Brander, A., & Politser, E. (2014). The effect of changes in tax rates on tax collections in Israel, (In Hebrew). The Central Bank of Israel, Research Division, a series of discussion papers (December, revised May 2015).
   Google Scholar
• Brender, A., & Navon, G. (2010). Predicting government tax revenues and analyzing forecast uncertainty. Israel Economic Review, 7(2), 81–111.
   Google Scholar
• Breuer, L. (2012, August). Tax compliance and whistleblowing – The role of incentives. University of Bonn.
   Google Scholar
• Davis-Nozemack, K., & Webber, S. (2012, March). Paying the IRS whistleblower: A critical analysis of collected proceeds. Virginia Tax Review, 32, 1–53.
   Google Scholar
• Dubin, J. A. (2007). Criminal investigation enforcement activities and taxpayer noncompliance. Public Finance Review, 35(4), 500–529. doi: 10.1177/1091142106295757
   Google Scholar
• Dyreng, S., Hanlon, M., & Maydew, E. (2008). Long-run corporate tax avoidance. The Accounting Review, 83, 61–82. doi: 10.2308/accr.2008.83.1.61
   Web of Science ®Google Scholar
• Dyreng, S., Jacob, M., Jiang, X., & Müller, M. (2017). Tax avoidance and tax incidence. Working paper, Duke University and WHU – Otto Beisheim School of Management.
   Google Scholar
• Dyreng, S., Maydew, E., Hanlon, M., & Thornock, J. (2017). Changes in corporate effective tax rates over the past twenty-five years. Journal of Financial Economics, 124, 441–463. doi: 10.1016/j.jfineco.2017.04.001
   Web of Science ®Google Scholar
• Engel, C., Goerg, S. J., & Yu, G. (2012). Symmetric vs. asymmetric punishment regime for bribery. Reprint no. 2012/1, Max Plank Institute for Research on Collective Goods, Bonn.
   Google Scholar
• Givati, Y. (2016). A theory of whistleblower rewards. The Journal of Legal Studies, 45, 43–72. doi: 10.1086/684617
   Web of Science ®Google Scholar
• Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2), 127–178. ‏. doi: 10.1016/j.jacceco.2010.09.002
   Web of Science ®Google Scholar
• Hasegawa, M., Hoopes, J. L., Ishida, R., & Slemrod, J. (2013). The effect of public disclosure on reported taxable income: Evidence from individuals and corporations in Japan. National Tax Journal, 66, 571–608. doi: 10.17310/ntj.2013.3.03
   Google Scholar
• Israeli State Comptroller. (2014, October). Annual Report 65a, Jerusalem. ISSN 0334-9713.
   Google Scholar
• Kleven, H. J., Knudsen, M. B., Kreiner, C. T., Pedersen, S., & Saezi, E. (2011). Unwilling or unable to cheat? Evidence from a tax audit experiment in Denmark. Econometrica, 79(3), 651–692. doi: 10.3982/ECTA9113
   Web of Science ®Google Scholar
• Levi-Vinriv, E. (2014). Tax authority promised to reward whistleblowers and did not pay. Globes. February 11, 2014. Retrieved from https://www.globes.co.il
   Google Scholar
• Pacella, J. M. (2015). Bounties for bad behavior: Rewarding culpable whistleblowers under the Dodd-Frank Act and Internal Revenue Code. University of Pennsylvania Journal of Business Law, 17(February), 345–392.
   Google Scholar
• Rettig, C. P. (2012, April-May). The IRS whistleblower program: Making money the old-fashioned way! Journal of Tax Practice and Procedure, 21–29.
   Google Scholar
• Romer, C. D., & Romer, D. H. (2010). The macroeconomic effects of tax changes: Estimates based on a new measure of fiscal shocks. American Economic Review, 100(3), 763–801. doi: 10.1257/aer.100.3.763
   Web of Science ®Google Scholar
• Shackelford, D. A., & Shevlin, T. (2001). Empirical tax research in accounting. Journal of Accounting and Economics, 31(1), 321–387. ‏. doi: 10.1016/S0165-4101(01)00022-2
   Web of Science ®Google Scholar
• Stolowy, H., Gendron, Y., Moll, J., & Paugam, L. (2018). Building the legitimacy of whistleblowers: A multi-case discourse analysis. Contemporary Accounting Research, forthcoming.
   Google Scholar
• Topham, G. (2015, June 15). UK tax authorities pay record £605,000 to informants. The Guardian. Retrieved from https://www.theguardian.com
   Google Scholar
• Wilde, J. H. (2017). The deterrent effect of employee whistleblowing on firms’ financial misreporting and tax aggressiveness. The Accounting Review, 92(5), 247–280 ‏. doi: 10.2308/accr-51661
   Web of Science ®Google Scholar