Do Audits Deter or Provoke Future Tax Noncompliance Evidence on Self employed Taxpayers is popular PDF and ePub book, written by Sebastian Beer in 2019-10-11, it is a fantastic choice for those who relish reading online the Business & Economics genre. Let's immerse ourselves in this engaging Business & Economics book by exploring the summary and details provided below. Remember, Do Audits Deter or Provoke Future Tax Noncompliance Evidence on Self employed Taxpayers can be Read Online from any device for your convenience.
Do Audits Deter or Provoke Future Tax Noncompliance Evidence on Self employed Taxpayers Book PDF Summary
This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial deterrent or counter-deterrent effects. Among those taxpayers who receive an additional tax assessment, reported taxable income is estimated to be 64% higher in the first year after the audit than it would have been in the absence of the audit. In contrast, among those taxpayers who do not receive an additional tax assessment, reported taxable income is estimated to be approximately 15% lower the year after the audit than it would have been had the audit not taken place. Our results suggest that improved targeting of audits towards noncompliant taxpayers would not only yield more direct audit revenue, it would also pay dividends in terms of future tax collections.
Detail Book of Do Audits Deter or Provoke Future Tax Noncompliance Evidence on Self employed Taxpayers PDF
- Author : Sebastian Beer
- Release : 11 October 2019
- Publisher : International Monetary Fund
- ISBN : 9781513515373
- Genre : Business & Economics
- Total Page : 22 pages
- Language : English
- PDF File Size : 19,9 Mb
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