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

Gangl, Katharina; Torgler, Benno

doi:10.1111/sipr.12065

Public

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

Published in Social Issues and Policy Review • Dec 22, 2019

Authors:

Katharina Gangl

Benno Torgler

Abstract

Abstract 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 behavior and the perceived (un)fairness of their contributions can fuel social unrest. In this article, after giving...

Subject

Compliance (psychology)

Unrest

Public economics

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