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Audit selection and income tax underreporting in the tax compliance game

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Author Info
Alm, James
Bahl, Roy
Murray, Matthew N.

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Abstract

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File URL: http://www.sciencedirect.com/science/article/B6VBV-45F8XXY-1B/2/d47391bd4c6fa89cc6d88407d2fc1b9a
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Article provided by Elsevier in its journal Journal of Development Economics.

Volume (Year): 42 (1993)
Issue (Month): 1 (October)
Pages: 1-33
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Handle: RePEc:eee:deveco:v:42:y:1993:i:1:p:1-33

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  1. Jorge Martinez-Vazquez & Mark Rider, 2003. "Multiple Modes of Tax Evasion: Theory and Evidence from the TCMP," International Studies Program Working Paper Series, at AYSPS, GSU paper0306, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  2. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Studies Program Working Paper Series, at AYSPS, GSU paper0732, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  3. Ines Macho-Stadler & David Perez-Castrillo, 2000. "Auditing with Signals," Econometric Society World Congress 2000 Contributed Papers 0660, Econometric Society. [Downloadable!]
    Other versions:
    • Inés Macho-Stadler & David Pérez-Castrillo, 1999. "Auditing with Signals," CIE Discussion Papers 1999-08, University of Copenhagen. Department of Economics. Centre for Industrial Economics.
    • Macho-Stadler, Ines & Perez-Castrillo, J David, 2002. "Auditing with Signals," Economica, London School of Economics and Political Science, vol. 69(273), pages 1-20, February. [Downloadable!] (restricted)
  4. Giannakas, Konstantinos & Kaplan, Jonathan, 2002. "Conservation Compliance On Highly Erodible Land: An Empirical Auditing Game," 2002 Annual meeting, July 28-31, Long Beach, CA 19607, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association). [Downloadable!]
  5. James Alm & Brian Erard & Jonathan S. Feinstein, 1995. "The Relationship between State and Federal Tax Audits," NBER Working Papers 5134, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  6. Jean-François Gautier, 2000. "L’informel est-il une forme de fraude fiscale ? Une analyse microéconométrique de la fraude fiscale des micro-entreprises à Madagascar," Working Papers DT/2000/07, DIAL (Développement, Institutions & Analyses de Long terme). [Downloadable!]
  7. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Studies Program Working Paper Series, at AYSPS, GSU paper0704, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  8. Jordi Caballé & Judith Panadés, 2005. "Cost Uncertainty and Taxpayer Compliance," International Tax and Public Finance, Springer, vol. 12(3), pages 239-263, May. [Downloadable!] (restricted)
  9. Ratbek Dzhumashev & Emin Gahramanov, 2009. "A Stochastic Growth Model with Income Tax Evasion: Implications for Australia," Economics Series 2009_05, Deakin University, Faculty of Business and Law, School of Accounting, Economics and Finance. [Downloadable!]
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