The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986
Analyzes empirically the effect of audit rates and certain other factors on the filing of federal individual income tax returns and the self-reporting of taxes due. Estimates that self-reported taxes in 1986 would have been greater by approximately fifteen billion dollars had the federal audit rate remained constant at its 1977 level during the intervening period.
Volume (Year): 43 (1990)
Issue (Month): 4 (December)
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