Taxpayers' Response to Warnings of a Possible Tax Audit: Do They Change Their Compliance Behavior?
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More about this item
Keywords
tax; audit impact; voluntary compliance; differnces-in-differences; difference-in-positions; personal income tax;All these keywords.
JEL classification:
- H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2010-10-09 (Accounting and Auditing)
- NEP-PBE-2010-10-09 (Public Economics)
- NEP-PUB-2010-10-09 (Public Finance)
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