The deterrence effects of tax whistleblower laws : Evidence from New York’s false claims acts

• Main Authors: LEE, Yoojin, NG, Ruimin, Shaphan Harun, SHEVLIN, Terry, VENKAT, Aruhn
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2024
• Subjects: State tax whistleblower protections; New York’s FCA; Tax externalities; Tax avoidance; Taxation; Tax Law
• Online Access: https://ink.library.smu.edu.sg/soa_research/2059
• Institution: Singapore Management University

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...