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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, 2012. "Do Ethics Matter? Tax Compliance and Morality," Working Papers 1207, Tulane University, Department of Economics.
    2. 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," PSE Working Papers halshs-00948296, HAL.
    3. Sara LaLumia & James Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," Department of Economics Working Papers 2011-05, Department of Economics, Williams College.
    4. 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.
    5. Tan, Fangfang & Yim, Andrew, 2014. "Can strategic uncertainty help deter tax evasion? An experiment on auditing rules," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 161-174.
    6. Cathleen Johnson & David Masclet & Claude Montmarquette, 2008. "The Effect of Perfect Monitoring of Matched Income on Sales Tax Compliance: An Experimental Investigation," CIRANO Working Papers 2008s-17, CIRANO.
    7. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
    8. 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, vol. 39(3), pages 400-406, June.

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