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The Effect of Audit Rates on Federal Income Tax Filings and Collections, 1977-1986

Dubin, Jeffrey A. and Graetz, Michael J. and Wilde, Louis L. (1989) The Effect of Audit Rates on Federal Income Tax Filings and Collections, 1977-1986. Social Science Working Paper, 711. California Institute of Technology , Pasadena, CA. (Unpublished)

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This paper analyzes the effects of audit rates and certain other factors on federal income tax filings and collections. Using data drawn primarily from the Annual Reports of the Commissioner of Internal Revenue for the years 1977-1986, we investigate the overall performance of the federal revenue collection process and estimate that total IRS collections in 1986 would have risen by approximately forty billion dollars had the federal audit rate remained constant at its 1977 level during the intervening period.

Item Type:Report or Paper (Working Paper)
Additional Information:This paper is a substantially revised version of Dubin, Graetz and Wilde (1987). Professor Graetz thanks the National Science Foundation for research support (grant no. SES-870443) as do Professors Dubin and Wilde (grant no. SES-8701027). All authors thank Michael Udell for research assistance.
Group:Social Science Working Papers
Funding AgencyGrant Number
Series Name:Social Science Working Paper
Issue or Number:711
Record Number:CaltechAUTHORS:20170901-152721831
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Usage Policy:No commercial reproduction, distribution, display or performance rights in this work are provided.
ID Code:81105
Deposited By: Jacquelyn Bussone
Deposited On:05 Sep 2017 23:26
Last Modified:03 Oct 2019 18:38

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