Yaniv, Gideon - In: Journal of Public Economic Theory 3 (2001) 2, pp. 225-33
A common belief is that the IRS pays tax informants 10% of whatever their tips produce in revenue. Actually, the bounty rate is even lower, averaging, in recent years, less than 2% of the amount of taxes and fines recovered. Why is it that the IRS is so tightfisted in rewarding informants who...