The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy
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DOI: 10.1007/s10797-021-09707-9
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- Harju, Jarkko & Kotakorpi, Kaisa & Matikka, Tuomas & Nivala, Annika, 2024.
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- Jarkko Harju & Kaisa Kotakorpi & Tuomas Matikka & Annika Nivala, 2024. "How Do Firms Respond to Risk-based Tax Audits?," Working Papers 22, Finnish Centre of Excellence in Tax Systems Research.
- Kasper, Matthias & Rablen, Matthew D., 2023. "Tax compliance after an audit: Higher or lower?," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 157-171.
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More about this item
Keywords
Tax compliance; Administrative panel data; Tax audits;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
- C55 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Large Data Sets: Modeling and Analysis
Statistics
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