An Empirical Analysis of Federal Income Tax Auditing and Compliance
Provides empirical evidence on the relationship between compliance with the federal income tax and auditing by the IRS. Combines a cross-section data set related to 1969 individual returns assembled by the IRS with data taken from the Annual Report of the Commissioner of Internal Revenue.
Volume (Year): 41 (1988)
Issue (Month): 1 (March)
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