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Optimal Auditing with Heterogeneous Income

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Author Info
Macho-Stadler, Ines
Perez-Castrillo, J David

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Abstract

The optimal enforcement policy when households are heterogeneous, with respect to both income level and to income source, leads to more intense income auditing for easy to-monitor sources. The authors obtain the common result that within each income source any taxpayer reporting less than a predetermined cut-off level will be audited, while taxpayers reporting at least this level will never be audited. However, this audit policy leads to very different reporting behavior depending on the income source. The Internal Revenue Service does not audit only honest taxpayers, and an increase in the audit budget may lead to a larger segment of full evaders. Copyright 1997 by Economics Department of the University of Pennsylvania and the Osaka University Institute of Social and Economic Research Association.

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Publisher Info
Article provided by Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association in its journal International Economic Review.

Volume (Year): 38 (1997)
Issue (Month): 4 (November)
Pages: 951-68
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Handle: RePEc:ier:iecrev:v:38:y:1997:i:4:p:951-68

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  1. David Pérez-Castrillo & Nicolas Riedinger, 1999. "Auditing Cost Overrun Claims," CIE Discussion Papers 1999-12, University of Copenhagen. Department of Economics. Centre for Industrial Economics. [Downloadable!]
    Other versions:
  2. Inés Macho-Stadler & David Pérez-Castrillo, 2006. "Optimal monitoring to implement clean technologies when pollution is random," UFAE and IAE Working Papers 672.06, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC). [Downloadable!]
    Other versions:
  3. Inés Macho Stadler & David Perez-Castrillo, 2005. "Optimal inspection policy and income-tax compliance," Hacienda Pública Española, IEF, vol. 173(2), pages 9-45, June. [Downloadable!]
  4. 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!]
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