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

Author

Listed:
  • Armenak Antinyan

    (International Academy of Business and Economics, Tianjin University of Finance and Economics)

  • Luca Corazzini

    (Department of Economics, University of Venice \"Ca’ Foscari\")

  • Filippo Pavesi

    (Department of Economics (University of Verona))

Abstract

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.

Suggested Citation

  • Armenak Antinyan & Luca Corazzini & Filippo Pavesi, 2018. "What Matters for Whistleblowing on Tax Evaders? Survey and Experimental Evidence," Working Papers 07/2018, University of Verona, Department of Economics.
    • Handle: RePEc:ver:wpaper:07/2018
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    References listed on IDEAS

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    More about this item

    Keywords

    Government Trust; Whistleblowing; Tax Evasion;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation

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