Do Audits Deter or Provoke Future Tax Noncompliance? : Evidence on Self-employed Taxpayers /

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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Bibliografiske detaljer
Hovedforfatter:	Beer, Sebastian
Andre forfattere:	Erard, Brian, Kasper, Matthias, Kirchler, Erich
Format:	Tidsskrift
Sprog:	English
Udgivet:	Washington, D.C. : International Monetary Fund, 2019.
Serier:	IMF Working Papers; Working Paper ; No. 2019/223
Online adgang:	Full text available on IMF

Lignende værker

Provoking the Press
af: Lerner

Deterring Rational Fanatics
af: Wilner

Tax Spillovers from US Corporate Income Tax Reform /
af: Beer, Sebastian
Udgivet: (2018)

Shylock’s demand: provoking Palestinian’s fortune of torture
af: Andalib, Tarnima Warda
Udgivet: (2024)

Deterring Abuse of the Financial System : Elements of an Emerging International Integrity Standard /
af: Abbott, John
Udgivet: (2005)

Can Digitalization Help Deter Corruption in Africa? /
af: Ouedraogo, Rasmane
Udgivet: (2020)

International Corporate Tax Avoidance : A Review of the Channels, Magnitudes, and Blind Spots /
af: Beer, Sebastian
Udgivet: (2018)

The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa /
af: Beer, Sebastian
Udgivet: (2018)

Tax Administration and the Small Taxpayer /
af: Shome, Parthasarathi
Udgivet: (2004)

Globalization, Tax Competition and the Future of Tax Systems /
af: Tanzi, Vito
Udgivet: (1996)

Hidden Treasure : The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion /
af: Beer, Sebastian
Udgivet: (2019)

Do Tax Rates Encourage Entrepreneurial Activity? /
af: Gordon, Roger
Udgivet: (1997)

Fundamentals of Auditing
af: Basu, S. K.

Internship in IT audit
af: Lateef, Rushnan Faraz
Udgivet: (2023)

Auditing today /
af: Woolf, Emile
Udgivet: (1997)

Auditing mathods/
af: Lawrence,Charles, 1921-
Udgivet: (1967)

Contemporary auditing /
af: Gupta, Kamal
Udgivet: (1999)

Do Fiscal Spillovers Matter? /
af: Weber, Sebastian
Udgivet: (2011)

Do Taxes Matter for Long-Run Growth? : Harberger's Superneutrality Conjecture /
af: Asea, Patrick
Udgivet: (1995)

Auditing : concepts for a changing environment /
af: Rittenberg, Larry E.
Udgivet: (1997)

Do Temporary Business Tax Cuts Matter? : A General Equilibrium Analysis /
af: Gbohoui, William
Udgivet: (2019)

Critical analysis on determining audit fees by an audit firm
af: Rahim, Atiq Been
Udgivet: (2011)

Tax Incentives and Investment in the Eastern Caribbean /
af: Sosa, Sebastian
Udgivet: (2006)

Current Issues in Auditing

Social Media Audit
af: Gattiker
Udgivet: (2013)

Auditing : Principles and Techniques
af: Basu, S. K.

International Journal of Auditing

Eco-Management and Auditing

Auditing: present & prospects
af: Hasan-or-Rashid, MD
Udgivet: (2018)

Managerial Auditing Journal

Accounting, auditing, & accountability.
Udgivet: (1988)

Accounting, auditing, & accountability.
Udgivet: (1988)

Auditing theory and practice /
af: Hermanson, Roger H.
Udgivet: (1993)

Creative and innovative auditing /
af: Ridley, Jeffrey
Udgivet: (2018)

Necessity of audit education in order to mitigate the audit expectation gap
af: Tasmeem Lazbee, Syeda Fahria
Udgivet: (2023)

Public Disclosure of Taxpayer Information as a Measure to Improve Tax Compliance /
af: Nakayama, Kiyoshi
Udgivet: (2021)

Do Commodity Futures Help Forecast Spot Prices? /
af: Reichsfeld, David
Udgivet: (2011)

Keeping it Simple-Efficiency Costs of Fixed Margin Regimes in Transfer Pricing /
af: Beer, Sebastian
Udgivet: (2022)

Exploring Residual Profit Allocation /
af: Beer, Sebastian
Udgivet: (2020)

Trends and Future Directions in Tax Policy Reform : A Latin American Perspective /
af: Shome, Parthasarathi
Udgivet: (1992)