Rewards and Fear of Being Labeled as Racist: A Tax Evasion Whistleblowing Study
A new study from Associate Professor of Accounting Cass Hausserman examines one possible reason individuals are reluctant to report cases of known tax fraud.
Tax evasion, and lost government revenues due to tax evasion, is not a new problem, but one that researchers and policymakers are constantly grappling with. Tax whistleblowing is one such tool that can reduce evasion, both through actual recovered tax dollars and the fear of being caught. However, tax whistleblowing is an underutilized tool.