Professor Ventry Interviewed on Whistleblower Statutes by State Tax Notes

Professor Dennis Ventry is interviewed at length in the June 30, 2014 issue of State Tax Notes. In the article, he discusses ideas from his paper, "Not Just Whistling Dixie: The Case for Tax Whistleblowers in the States," soon to be published in Villanova Law Review.

 Ventry argues that more states should adopt a false claim act (FCA) or other whistleblower statute that specifically permits prosecution of tax violations. States often lack the resources necessary to track down noncompliance, he notes, and informant insiders can help to close "the information gap and the tax gap," by exposing noncompliance and, in turn, helping states enforce and collect tax receipts.  

"To the extent the threat of whistleblowers heightens aversion to noncompliance, policies that support tax whistleblowers can bridge the tax gap and raise revenues," said Ventry. "Currently, states leave a lot of money on the table in forgone receipts."

The interview also covers topics including practitioner complaints regarding FCAS, which Ventry said are often overblown, as well as the essential components of a successful whistleblower program.

Professor Ventry is an expert in tax policy and legal ethics. His research interests include tax expenditure analysis, family taxation, professional responsibility and standards of care, tax filing and administration, tax compliance, public finance, and tax and legal history. In addition, he was recently added as a co-author on the casebook, Legal Ethics and Corporate Practice.