The Deterrence Effects Of Tax Whistleblower Laws: Evidence From New York’S False Claims Acts,
2025
California State University, Long Beach
The Deterrence Effects Of Tax Whistleblower Laws: Evidence From New York’S False Claims Acts, Yoojin Lee, Shaphan Ng, Terry Shevlin, Aruhn Venkat
Research Collection School Of Accountancy
In this study, we provide evidence on the effects of state tax whistleblower laws. We exploit a novel 2010 amendment to New York’s False Claims Acts (FCA) that explicitly extended whistleblower incentives to corporate income tax whistleblowers. We identify treated firms (firms exposed to New York’s FCA) using establishment-level data and descriptive analyses. Using a sample of firms exposed to New York and neighboring states, we find evidence that New York’s FCA reduced state tax avoidance. In cross-sectional tests, we find that effects are increasing in firms that grant fewer employee stock options and industry regulation, consistent with deterrence increasing …
Borders And Burdens: Three Essays On Inter-Jurisdictional Tax Policy In America,
2025
Clemson University
Borders And Burdens: Three Essays On Inter-Jurisdictional Tax Policy In America, Benjamin Jaros
All Dissertations
Individuals, firms, and governments make decisions about the tradeoffs of different tax policies at jurisdictional borders, such as those between states, nations, or local governments; those choices shape the burden of taxation. This dissertation examines the effects of three distinct changes in tax policy: for state corporate income tax apportionment, colonial tobacco tariffs, and tax abatements for data centers. Chapter 1 examines how changes to the corporate income tax base formula affect state tax revenues. Chapter 2 analyzes how colonial era export and import tariffs on tobacco impacted trade volumes, raised revenue, and the distribution of the tax burden between …
The Tax Adviser, Volume 16, Number 3, March 1985,
2025
University of Mississippi
The Tax Adviser, Volume 16, Number 3, March 1985, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Thumbtax,
2025
University of Mississippi
Washington Report: Meeting With Irs Associate Commissioner (Operations),
2025
University of Mississippi
Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl
Tax Adviser
No abstract provided.
Tax Implications To Exempt Organizations Of Six Income-Producing Activities,
2025
University of Mississippi
Tax Implications To Exempt Organizations Of Six Income-Producing Activities, James L. Wittenbach, Lawrence G. Gallagher
Tax Adviser
No abstract provided.
Compensated Versus Covered Casualty Loss Issue— Has It Finally Been Resolved?,
2025
University of Mississippi
Compensated Versus Covered Casualty Loss Issue— Has It Finally Been Resolved?, Cherie J. O'Neil, Mary K. Thompson
Tax Adviser
No abstract provided.
Tax Clinic,
2025
University of Mississippi
Dra Changes Affecting Charitable Contributions, Estate And Gift Tax Valuations And Appraisers,
2025
University of Mississippi
Dra Changes Affecting Charitable Contributions, Estate And Gift Tax Valuations And Appraisers, James E. Merritt, Tony M. Edwards
Tax Adviser
No abstract provided.
Reconsidering Voluntary Employees’ Beneficiary Associations Under The Dra,
2025
University of Mississippi
Reconsidering Voluntary Employees’ Beneficiary Associations Under The Dra, Thomas M. Porcano
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 16, Number 2, February 1985,
2025
University of Mississippi
The Tax Adviser, Volume 16, Number 2, February 1985, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Thumbtax,
2025
University of Mississippi
Tax Clinic,
2025
University of Mississippi
Applicability Of Payroll Taxes To Employee Benefit Plans,
2025
University of Mississippi
Applicability Of Payroll Taxes To Employee Benefit Plans, Dennis R. Lasila
Tax Adviser
No abstract provided.
Estate Planning,
2025
University of Mississippi
Interest-Free Demand Loans To Trusts After Dickman And The Dra,
2025
University of Mississippi
Interest-Free Demand Loans To Trusts After Dickman And The Dra, Karl M. Johnson
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 16, Number 1, January 1985,
2025
University of Mississippi
The Tax Adviser, Volume 16, Number 1, January 1985, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index 12 Months Ended December 1984; Subject Index 12 Months Ended December 1984,
2025
University of Mississippi
Author Index 12 Months Ended December 1984; Subject Index 12 Months Ended December 1984, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
