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

Gangl, KatharinaORCID: and Torgler, Benno (2020) How to Achieve Tax Compliance by the Wealthy: A Review of the Literature and Agenda for Policy. Social Issues and Policy Review, 14 (1), pp. 108-151. DOI: 10.1111/sipr.12065

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Tax 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 behaviour and the perceived (un)fairness of their contributions can fuel social unrest. In this paper, 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.

Item Type: Article in Academic Journal
Keywords: high net worth individuals, tax evasion, income tax
Research Units: Former Research Units (until 2020) > Insight Austria
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Date Deposited: 03 Dec 2019 15:22
Last Modified: 17 Jun 2020 10:02
DOI: 10.1111/sipr.12065
ISSN: 1751-2409

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