How to Achieve Tax Compliance by the Wealthy:
A Review of the Literature and Agenda for Research and Policy
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 talk, Katharina Gangl will present the existing theoretical, empirical, and policy literature on their tax compliance. She will 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. The talk will end with a discussion on how the wealthy can be involved in fighting the Covid-19 related economic crisis.
Katharina Gangl is researcher at the IHS at the Competence Center Insight Austria
If you want to join this virtual lecture, please write to event(at)ihs.ac.at.