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Abstract 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 behavior and the perceived (un)fairness of their contributions can fuel social unrest. In this article, 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.
Gangl et al. (Sun,) studied this question.