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Evidence-based threat-of-audit letters: do taxpayers respond strategically in a complex environment?

Author

Listed:
  • Carlo, Fiorio
  • Alessandro, Santoro

Abstract

Evidence-based threat-of-audit letters: do taxpayers respond strategically in a complex environment?

Suggested Citation

  • Carlo, Fiorio & Alessandro, Santoro, 2017. "Evidence-based threat-of-audit letters: do taxpayers respond strategically in a complex environment?," Working Papers 372, University of Milano-Bicocca, Department of Economics, revised 26 Sep 2017.
  • Handle: RePEc:mib:wpaper:372
    as

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    File URL: http://dems.unimib.it/repec/pdf/mibwpaper372.pdf
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    References listed on IDEAS

    as
    1. Alessandro Santoro, 2008. "Taxpayers’Choices Under Studi Di Settore:What Do We Know And How We Can Interpret It?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 67(2), pages 161-184, July.
    2. Slemrod, Joel & Blumenthal, Marsha & Christian, Charles, 2001. "Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota," Journal of Public Economics, Elsevier, vol. 79(3), pages 455-483, March.
    3. repec:eee:pubeco:v:149:y:2017:i:c:p:1-19 is not listed on IDEAS
    4. Henrik Jacobsen Kleven & Martin B. Knudsen & Claus Thustrup Kreiner & Søren Pedersen & Emmanuel Saez, 2011. "Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark," Econometrica, Econometric Society, vol. 79(3), pages 651-692, May.
    5. Slemrod, Joel & Collins, Brett & Hoopes, Jeffrey L. & Reck, Daniel & Sebastiani, Michael, 2017. "Does credit-card information reporting improve small-business tax compliance?," Journal of Public Economics, Elsevier, vol. 149(C), pages 1-19.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Tax Compliance by Businesses; Threat-of-audit letters;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • C55 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Large Data Sets: Modeling and Analysis

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