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Sample-Audit Tax Assessment for Businesses: What's Fair?

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  • Press, S James

Abstract

How should a revenue agency assess a business taxpayer's income on the basis of a sample audit of transactions? The agency would like to maximize revenue while minimizing the risk that the taxpayer will be assessed more than he really owes. The taxpayer argues that and, therefore, the lower bound of a one-sided confidence interval should be used by the assessor. The revenue agency argues that the midpoint of such a confidence interval should be used but such practice is being challenged in the courts.

Suggested Citation

  • Press, S James, 1995. "Sample-Audit Tax Assessment for Businesses: What's Fair?," Journal of Business & Economic Statistics, American Statistical Association, vol. 13(3), pages 357-359, July.
    • Handle: RePEc:bes:jnlbes:v:13:y:1995:i:3:p:357-59
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    Cited by:

    1. Mariano Ruiz Espejo, 1997. "Una metodología para el control por muestreo de cuentas económicas," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 7, pages 159-180, Junio.

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