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An empirical analysis of federal income tax auditing and compliance

Dubin, Jeffrey A. and Wilde, Louis L. (1988) An empirical analysis of federal income tax auditing and compliance. National Tax Journal, 41 (1). pp. 61-74. ISSN 1944-7477.

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This paper provides empirical evidence on the relationship between compliance with the Federal Income Ta:x and auditing by the Internal Revenue Service. It combines a cross-section data set related to 1969 individual returns assembled by the IRS with data taken from the Annual Report of the Commissioner of Internal Revenue. We find support for an economic approach to tax compliance that incorporates the IRS as a strategic actor. Moreover, after allowing for the simultaneous determination of audit rates and compliance levels, we find significant deterrent effects of auditing on noncompliance.

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Additional Information:© 1988 National Tax Association. We thank Bill Lefbom, Chairman of the TCMP committee of the IRS, for the 1969 IRS cross-section data set. Helpful comments have been provided by Michael Graetz, Dave Grether, Rod Kiewiet, and two anonymous referees. This work was supported in part by the National Science Foundation. Formerly SSWP 615.
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Subject Keywords:Tax audits, Taxes, Taxpaying, Datasets, Auditing standards, Income taxes, ZIP codes, Employment statistics, Business audits, Tests of compliance
Issue or Number:1
Record Number:CaltechAUTHORS:20171110-151828466
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Usage Policy:No commercial reproduction, distribution, display or performance rights in this work are provided.
ID Code:83134
Deposited By: Jacquelyn Bussone
Deposited On:15 Nov 2017 23:56
Last Modified:03 Oct 2019 19:02

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