Compliance effects of risk-based tax audits
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- Torsvik, Gaute & Raaum, Oddbjørn & Løyland, Knut & Øvrum, Arnstein, 2019. "Compliance effects of risk-based tax audits," OSF Preprints 6u3ns, Center for Open Science.
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Cited by:
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- Gabriele Mazzolini & Laura Pagani & Alessandro Santoro, 2022. "The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 1014-1046, August.
- Bjørkheim, Julie Brun & Nygård, Odd E., 2024. "Gender Differences in Tax Evasion: Evidence from Norwegian Administrative Data," Discussion Papers 2024/8, Norwegian School of Economics, Department of Business and Management Science.
- Andreea-Florentina Crăciun & Raluca-Ioana Racataian & Nicoleta-Claudia Moldovan, 2022. "Radiography of the Tax Inspection Activity in the Context of Contemporary Challenges," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 854-862, September.
- 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.
- Eberhartinger, Eva & Safaei, Reyhaneh & Sureth, Caren & Wu, Yuchen, 2021. "Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance," arqus Discussion Papers in Quantitative Tax Research 267, arqus - Arbeitskreis Quantitative Steuerlehre.
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More about this item
Keywords
tax audits; tax revenue; tax reporting decisions; income tax; machine learning; risk; profiling;All these keywords.
JEL classification:
- D04 - Microeconomics - - General - - - Microeconomic Policy: Formulation; Implementation; Evaluation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2019-05-13 (Accounting and Auditing)
- NEP-BIG-2019-05-13 (Big Data)
- NEP-IUE-2019-05-13 (Informal and Underground Economics)
- NEP-LAW-2019-05-13 (Law and Economics)
- NEP-PBE-2019-05-13 (Public Economics)
- NEP-PUB-2019-05-13 (Public Finance)
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