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A Cross-Section Analysis of IRS Auditing

Author

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  • Erekson, O. Homer
  • Sullivan, Dennis H.

Abstract

Develops and estimates an economic model of patterns of tax return audits by the IRS. The empirical results using a data set provided by the IRS are interpreted based on IRS goals of deterrence, tax justice, and revenue maximization.

Suggested Citation

  • Erekson, O. Homer & Sullivan, Dennis H., 1988. "A Cross-Section Analysis of IRS Auditing," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(2), pages 175-189, June.
    • Handle: RePEc:ntj:journl:v:41:y:1988:i:2:p:175-89
    DOI: 10.1086/NTJ41788720
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    File URL: https://doi.org/10.1086/NTJ41788720
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    Cited by:

    1. Paul J. Beck & Jon S. Davis & Woon†Oh Jung, 1996. "Tax Advice and Reporting under Uncertainty: Theory and Experimental Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 49-80, March.
    2. Nahum D. Melumad & Mark A. Wolfson & Amir Ziv, 1994. "Should Taxpayers Be Subsidized to Hire Third†Party Preparers? A Game†Theoretic Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 553-594, June.
    3. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.

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