Many have argued that rewards for external whistleblowing on corporate crimes to regulatory agencies could discourage internal reporting in companies, but this issue has not yet been fully analyzed. Based on the observations of past trends in whistleblower cases, this paper develops a model...

Advance tax rulings allow taxpayers to achieve certainty about the tax consequences of contemplated transactions, and are thus considered indispensable in the modern world of tax administration and compliance. After providing empirical evidence of tax law uncertainty, which should give rise to a...