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The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986

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  • Dubin, Jeffrey A.
  • Graetz, Michael J.
  • Wilde, Louis L.
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    Abstract

    Analyzes empirically the effect of audit rates and certain other factors on the filing of federal individual income tax returns and the self-reporting of taxes due. Estimates that self-reported taxes in 1986 would have been greater by approximately fifteen billion dollars had the federal audit rate remained constant at its 1977 level during the intervening period.

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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 43 (1990)
    Issue (Month): 4 (December)
    Pages: 395-409

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    Handle: RePEc:ntj:journl:v:43:y:1990:i:no._4:p:395-409

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    Cited by:
    1. James Alm & Benno Torgler, 2011. "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, Springer, vol. 101(4), pages 635-651, July.
    2. Fangfang Tan & Andrew Yim, 2011. "Can Strategic Uncertainty Help Deter Tax Evasion? – An Experiment on Auditing Rules," Working Papers, Max Planck Institute for Tax Law and Public Finance can_strategic_uncertainty, Max Planck Institute for Tax Law and Public Finance.
    3. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, Elsevier, vol. 40(C), pages 1-19.
    4. Johnson, Cathleen & Masclet, David & Montmarquette, Claude, 2010. "The Effect Of Perfect Monitoring Of Matched Income On Sales Tax Compliance: An Experimental Investigation," National Tax Journal, National Tax Association, National Tax Association, vol. 63(1), pages 121-48, March.
    5. Forest, Adam & Kirchler, Erich, 2010. "Targeting occupations with varying reputations to increase tax revenue," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, Elsevier, vol. 39(3), pages 400-406, June.
    6. Sara LaLumia & James M. Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," NBER Working Papers 17247, National Bureau of Economic Research, Inc.
    7. Athanasios O. Tagkalakis, 2014. "The direct and indirect effects of audits on the tax revenue in Greece," Economics Bulletin, AccessEcon, vol. 34(2), pages 984-1001.
    8. Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie-Claire Villeval, 2011. "Tax Evasion, Welfare Fraud, and the « Broken Windows » Effect : An Experiment in Belgium, France and the Netherlands," Working Papers, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure 1116, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure.

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