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Modelling the Tax Compliance Profiles of New Zealand Firms: Evidence from Audit Records

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Abstract

This paper analyzes a large sample of unit records relating to tax audit cases for individual New Zealand firms, undertaken by Inland Revenue New Zealand over the period 1993 to 1995. The data are used to reveal the key characteristics that are associated with firms that comply, or fail to comply, with their tax liabilities. Multinomial Logit modelling is then used to determine the relative significance of these characteristics, and to estimate the probabilities of compliance, evasion and avoidance that are associated with firms which have different profiles. The paper illustrates the usefulness of this analysis as an input into the process of selecting firms for tax audits.

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Bibliographic Info

Paper provided by Department of Economics, University of Victoria in its series Econometrics Working Papers with number 9803.

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Length: 37 pages
Date of creation: 17 Jun 1998
Date of revision:
Handle: RePEc:vic:vicewp:9803

Note: ISSN 1485-6441. An earlier version of this paper was presented at the Third Workshop on The Health of the Tax System, IRD, Wellington, N.Z., May 1998.
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Keywords: Hidden Economy; Underground Economy; Tax Avoidance; Tax Evasion; Tax Gap;

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Cited by:
  1. Davis, Steven J. & Henrekson, Magnus, 2004. "Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons," Working Paper Series in Economics and Finance 560, Stockholm School of Economics.
  2. Laszlo Goerke, 2012. "The Optimal Structure of Commodity Taxation in a Monopoly with Tax Avoidance or Evasion," Public Finance Review, , vol. 40(4), pages 519-536, July.
  3. Giles, David E A & Werkneh, Gugsa T & Johnson, Betty J, 2001. "Asymmetric Responses of the Underground Economy to Tax Changes: Evidence from New Zealand Data," The Economic Record, The Economic Society of Australia, vol. 77(237), pages 148-59, June.
  4. David E. A. Giles & Betty J. Johnson, 2000. "Taxes, Risk-Aversion, and the Size of the Underground Economy: A Nonparametric Analysis With New Zealand Data," Econometrics Working Papers 0006, Department of Economics, University of Victoria.
  5. Lindsay M. Tedds, 2005. "Keeping It Off The Books: An Empirical Investigation Into the Characteristics of Firms That Engage In Tax Non-Compliance," Department of Economics Working Papers 2005-01, McMaster University.

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