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Econometric Models for Multi-Stage Audit Processes: An Application to the IRS National Research Program

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Author Info

  • Brian Erard

    (B. Erard & Associates)

  • Jonathan S. Feinstein

    (Yale School of Management)

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    Abstract

    We 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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    File URL: http://icepp.gsu.edu/sites/default/files/documents/icepp/wp/ispwp0723.pdf
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    Bibliographic Info

    Paper 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.

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    Length: 35 pages
    Date of creation: 01 Dec 2007
    Date of revision:
    Handle: RePEc:ays:ispwps:paper0723

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    Web page: http://aysps.gsu.edu/isp/index.html

    Related research

    Keywords: Multi-Stage Audit Processes; IRS National Research Program; IRS; Tax Compliance;

    References

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    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.:
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    1. James Alm & Brian Erard & Jonathan S. Feinstein, 1996. "The Relationship between State and Federal Tax Audits," NBER Chapters, in: Empirical Foundations of Household Taxation, pages 235-277 National Bureau of Economic Research, Inc.
    2. Feinstein, Jonathan S, 1990. "Detection Controlled Estimation," Journal of Law and Economics, University of Chicago Press, vol. 33(1), pages 233-76, April.
    3. 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.
    4. 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.
    5. 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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