Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/204755 
Erscheinungsjahr: 
2018
Schriftenreihe/Nr.: 
SITE Working Paper No. 44
Verlag: 
Stockholm School of Economics, Stockholm Institute of Transition Economics (SITE), Stockholm
Zusammenfassung: 
Whistleblower rewards have been used extensively in the US to limit procurement fraud and tax evasion, and their use has been extended to fight financial fraud after the recent financial crisis. In Europe there is currently a debate on their possible introduction, but authorities appear considerably less enthusiastic than their US counterparts. While it is important that these tools are scrutinized by a lively democratic debate, many things have been written, even by important institutional players, that have no empirical backing or that are in open contrast with the available evidence from independent research. In this paper we review some of the most debated issues regarding the potential benefits and costs of financial incentives whistleblowers trying to separate existing empirical evidence from conjectures with no empirical support, and myths in obvious contrast with available evidence.
Schlagwörter: 
whistleblowers
rewards
economic crime
tax evasion
corruption
JEL: 
C92
D04
G28
K42
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
345.98 kB





Publikationen in EconStor sind urheberrechtlich geschützt.