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The Relationship between State and Federal Tax Audits

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Author Info
James Alm
Brian Erard
Jonathan S. Feinstein

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Abstract

In this paper we present an econometric analysis of state and federal tax audits. We first present results from a survey of state tax administrators. The survey results indicate that most state tax audit programs are small and rely extensively on information provided by the IRS, although some programs are large and sophisticated. We then present results from a detailed econometric analysis of Oregon state and federal tax returns and tax audits for tax year 1987. Our analysis generates three main conclusions. First, Oregon state and IRS selection criteria are similar, but not identical, suggesting that both tax agencies might benefit from greater sharing of information, especially in some audit classes. Second, Oregon state and IRS audit assessments are strongly positively correlated, as expected. Third, we estimate the shadow values associated with providing additional audit resources to the Oregon Department of Revenue and the IRS in various audit classes, and find that for the IRS the shadow values range from two to five dollars, while for Oregon the values range from one to three dollars.

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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 5134.

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Date of creation: May 1995
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Publication status: published relationship to a non-chapter. This should not happen. Please contact NBER.
Handle: RePEc:nbr:nberwo:5134

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References listed on IDEAS
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.:
  1. 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. [Downloadable!] (restricted)
  2. Alm, James & Bahl, Roy & Murray, Matthew N., 1993. "Audit selection and income tax underreporting in the tax compliance game," Journal of Development Economics, Elsevier, vol. 42(1), pages 1-33, October. [Downloadable!] (restricted)
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  1. Brian Erard & Jonathan S. Feinstein, 2007. "Econometric Models for Multi-Stage Audit Processes: An Application to the IRS National Research Program," International Studies Program Working Paper Series, at AYSPS, GSU paper0723, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
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