The Deterrence Effects of Tax Whistleblower Laws: Evidence from New York’s False Claims Acts

The authors thank Suraj Srinivasan (the editor), the associate editor, two anonymous reviewers, Eric Allen, Andrew Belnap, Andy Call, Linda Krull (discussant), Heemin Lee, Lil Mills, Jaron Wilde, the WHU-Otto Beisheim Tax Readings Group, and the University of Connecticut Tax Readings Group as well as workshop participants at the 2019 Doctoral Student Faculty Interchange at American Accounting Association Western Regions, the 2019 University of Illinois Tax Doctoral Consortium, and the 2020 American Taxation Association Midyear Meeting for helpful comments. All errors are the authors’ own.