Written communication is the primary means used by tax authorities to communicate with taxpayers. Prior research shows that the content of written communications by tax authorities can influence taxpayers' compliance by appealing to interactional fairness. Interactional fairness refers to the...

Historically tax authorities have relied upon taxpayers' intrinsic desire for deontic justice to motivate whistleblowing of tax fraud. Deontic justice involves holding a third party morally accountable for their unfair actions. Yet recently, tax authorities have offered financial rewards for...