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...
| Автор: | |
|---|---|
| Інші автори: | , , |
| Формат: | Журнал |
| Мова: | English |
| Опубліковано: |
Washington, D.C. :
International Monetary Fund,
2019.
|
| Серія: | IMF Working Papers; Working Paper ;
No. 2019/223 |
| Онлайн доступ: | Full text available on IMF |