Do Audits Deter or Provoke Future Tax Noncompliance? : Evidence on Self-employed Taxpayers /
This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial deterrent o...
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| 其他作者: | , , |
| 格式: | 杂志 |
| 语言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2019.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 2019/223 |
| 在线阅读: | Full text available on IMF |