A CROSS-SECTION ANALYSIS OF IRS AUDITING
- 1 June 1988
- journal article
- research article
- Published by University of Chicago Press in National Tax Journal
- Vol. 41 (2) , 175-189
- https://doi.org/10.1086/ntj41788720
Abstract
We develop and estimate 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, t...Keywords
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