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

dc.contributor.authorGangl, Katharina
dc.contributor.authorTorgler, Benno
dc.date.accessioned2020-02-11T09:20:14Z
dc.date.available2020-02-11T09:20:14Z
dc.date.issued2019de
dc.relation.ISSN1751-2409de
dc.identifier.urihttp://resolver.sub.uni-goettingen.de/purl?gs-1/17167
dc.description.abstractTax 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 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.de
dc.language.isoengde
dc.rightsopenAccess
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.subjectTax Compliancede
dc.subject.ddc570
dc.titleHow to Achieve Tax Compliance by the Wealthy: A Review of the Literature and Agenda for Policyde
dc.typejournalArticlede
dc.identifier.doi10.1111/sipr.12065
dc.type.versionpublishedVersionde
dc.relation.pISSN1751-2395
dc.relation.eISSN1751-2409
dc.bibliographicCitation.volume14de
dc.bibliographicCitation.issue1de
dc.bibliographicCitation.firstPage108de
dc.bibliographicCitation.lastPage151de
dc.type.subtypejournalArticle
dc.description.statuspeerReviewedde
dc.bibliographicCitation.journalSocial Issues and Policy Reviewde


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