Tax compliance by the wealthy is relevant not only because their contributions are essential to maintain public budgets and social equality, but because their (non)compliance behaviour and the perceived (un)fairness of their contributions can fuel social unrest. In this paper, after giving a brief history of taxing the wealthy, we review the existing theoretical, empirical and policy literature on their tax compliance. We discuss how and why the wealthy differ from less affluent taxpayers because of specific interrelated political, social and psychological conditions. Understanding the psychological mechanisms that determine the tax compliance of the wealthy can provide policy insights on how to better integrate the wealthy in the tax system. Therefore, the present review is also a starting point for new policy approaches to increase tax compliance and tax morale among the wealthy.

中文翻译：

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富人如何实现税收合规：文献综述和政策议程

富人的税收合规性是相关的，不仅因为他们的捐款对于维持公共预算和社会平等至关重要，而且因为他们的（违规）行为和他们认为的（不公正）捐款会加剧社会动荡。在本文中，在简要介绍了对富人征税的历史之后，我们回顾了有关富人税收合规性的现有理论，经验和政策文献。我们讨论了富人与富裕的纳税人由于特定的相互关联的政治，社会和心理状况而如何以及为什么与富裕的纳税人有所不同。了解决定富人税收合规性的心理机制可以提供有关如何更好地将富人纳入税收体系的政策见解。所以，