The Resource Behavioral responses to taxpayer audits : evidence from random taxpayer inquiries

Behavioral responses to taxpayer audits : evidence from random taxpayer inquiries

Label
Behavioral responses to taxpayer audits : evidence from random taxpayer inquiries
Title
Behavioral responses to taxpayer audits : evidence from random taxpayer inquiries
Creator
Subject
Language
eng
Summary
This paper argues that random audit programs provide income taxpayers with information that alters their perceptions of, and hence their behaviourial responses to, audits. Comparing samples of randomly selected audited and non-audited UK taxpayers, the evidence confirms predictions that audited taxpayers found to be "compliant" reduce their subsequent compliance. The opposite response is observed for taxpayers found to be "non-compliant". The results highlight the importance of testing separately the responses of taxpayers facing different opportunities and incentives to evade tax in order to avoid conflating their different effects, and to reveal both positive and negative indirect revenue effects from random auditing
Citation source
In: National tax journal. - Washington. - Vol. 65 (2012),
Geographic coverage
  • European Union
  • Europe
Language note
English
Label
Behavioral responses to taxpayer audits : evidence from random taxpayer inquiries
Instantiates
Publication
Label
Behavioral responses to taxpayer audits : evidence from random taxpayer inquiries
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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