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...
| Hlavní autor: | |
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| Další autoři: | , , |
| Médium: | Časopis |
| Jazyk: | English |
| Vydáno: |
Washington, D.C. :
International Monetary Fund,
2019.
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| Edice: | IMF Working Papers; Working Paper ;
No. 2019/223 |
| On-line přístup: | Full text available on IMF |