Econometric Models for Multi-Stage Audit Processes: An Application to the IRS National Research Program
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.
|Date of creation:||01 Dec 2007|
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Web page: http://aysps.gsu.edu/isp/index.html
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- James Alm & Brian Erard & Jonathan S. Feinstein, 1996.
"The Relationship between State and Federal Tax Audits,"
in: Empirical Foundations of Household Taxation, pages 235-277
National Bureau of Economic Research, Inc.
- James Alm & Brian Erard & Jonathan S. Feinstein, 1995. "The Relationship between State and Federal Tax Audits," NBER Working Papers 5134, National Bureau of Economic Research, Inc.
- 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.
- Feinstein, Jonathan S, 1990. "Detection Controlled Estimation," Journal of Law and Economics, University of Chicago Press, vol. 33(1), pages 233-76, April.
- 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.
- 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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