Econometric Models for Multi-Stage Audit Processes: An Application to the IRS National Research Program
AbstractWe develop an econometric methodology to control for errors in assessments that result from multi-stage audit processes. We then apply our methodology to data from a random sample of individual income tax audits collected under the Internal Revenue Service’s National Research Program to assess the extent to which noncompliance is successfully identified on various income line items of the tax return.
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Bibliographic InfoPaper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0723.
Length: 35 pages
Date of creation: 01 Dec 2007
Date of revision:
Contact details of provider:
Web page: http://aysps.gsu.edu/isp/index.html
Multi-Stage Audit Processes; IRS National Research Program; IRS; Tax Compliance;
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- James Alm & Brian Erard & Jonathan S. Feinstein, 1996.
"The Relationship between State and Federal Tax Audits,"
in: Empirical Foundations of Household Taxation, pages 235-277
National Bureau of Economic Research, Inc.
- 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.
- Feinstein, Jonathan S, 1990. "Detection Controlled Estimation," Journal of Law and Economics, University of Chicago Press, vol. 33(1), pages 233-76, April.
- Jonathan S. Feinstein, 1991. "An Econometric Analysis of Income Tax Evasion and its Detection," RAND Journal of Economics, The RAND Corporation, vol. 22(1), pages 14-35, Spring.
- Feinstein, Jonathan S, 1989. "The Safety Regulation of U.S. Nuclear Power Plants: Violations, Inspections, and Abnormal Occurrences," Journal of Political Economy, University of Chicago Press, vol. 97(1), pages 115-54, February.
- Erard, Brian, 1993. "Taxation with representation : An analysis of the role of tax practitioners in tax compliance," Journal of Public Economics, Elsevier, vol. 52(2), pages 163-197, September.
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