Evidence-based threat-of-audit letters: do taxpayers respond strategically in a complex environment?
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References listed on IDEAS
- 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.
- 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.
- Marsha Blumenthal & Charles Christian & Joel Slemrod, 2001. "Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota," Natural Field Experiments 00332, The Field Experiments Website.
- repec:eee:pubeco:v:149:y:2017:i:c:p:1-19 is not listed on IDEAS
- 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.
- Slemrod, Joel & Collins, Brett & Hoopes, Jeffrey L. & Reck, Daniel & Sebastiani, Michael, 2017.
"Does credit-card information reporting improve small-business tax compliance?,"
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- Joel Slemrod & Brett Collins & Jeffrey Hoopes & Daniel Reck & Michael Sebastiani, 2015. "Does Credit-card Information Reporting Improve Small-business Tax Compliance?," NBER Working Papers 21412, National Bureau of Economic Research, Inc.
More about this item
KeywordsTax Compliance by Businesses; Threat-of-audit letters;
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- C55 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Large Data Sets: Modeling and Analysis
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2017-10-01 (Accounting & Auditing)
- NEP-ALL-2017-10-01 (All new papers)
- NEP-EUR-2017-10-01 (Microeconomic European Issues)
- NEP-IUE-2017-10-01 (Informal & Underground Economics)
- NEP-ORE-2017-10-01 (Operations Research)
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