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What Matters for Whistleblowing on Tax Evaders? Survey and Experimental Evidence

Armenak Antinyan

出版	SSRN, 2018
URL	http://books.google.com.hk/books?id=ZVz_zgEACAAJ&hl=&source=gbs_api

註釋

Whistleblowing is a powerful tool that the tax authorities of various countries use to curb tax evasion. Nonetheless, the determinants shaping one's positive attitude toward whistleblowing on tax evaders are rather understudied. We investigate the relationship between trust in the government and the attitude toward whistleblowing on tax evaders. We use data from two survey experiments conducted in Italy and the US, as well as from a unique national household survey administered in the Republic of Armenia. Our findings indicate that the level of trust in the government positively influences individuals' attitude toward whistleblowing, with this effect being robust across countries and data sources.