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Corporate income tax compliance: A time series analysis

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  • Nipoli Kamdar

Abstract

How extensive is corporate income tax noncompliance and how responsive is it to policy tools such as penalties, audits, and tax rates? This paper analyzes aggregate time series data on corporate compliance in an attempt to answer these questions. The results show audits to be an effective deterrent to noncompliance but cast doubt on the presumption that higher penalities or lower tax rates lead to improved compliance. Copyright International Atlantic Economic Society 1997

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  • Nipoli Kamdar, 1997. "Corporate income tax compliance: A time series analysis," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 25(1), pages 37-49, March.
    • Handle: RePEc:kap:atlecj:v:25:y:1997:i:1:p:37-49
    DOI: 10.1007/BF02298475
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    References listed on IDEAS

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    Cited by:

    1. Richard J. Cebula, 2013. "New and Current Evidence on Determinants of Aggregate Federal Personal Income Tax Evasion in the United States," American Journal of Economics and Sociology, Wiley Blackwell, vol. 72(3), pages 701-731, July.
    2. James Alm & Chandler McClellan, 2012. "Tax Morale and Tax Compliance from the Firm's Perspective," Kyklos, Wiley Blackwell, vol. 65(1), pages 1-17, February.
    3. Nur-tegin Kanybek D, 2008. "Determinants of Business Tax Compliance," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 8(1), pages 1-28, July.

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