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Audit Classes and Tax Enforcement Policy

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References

1981Optimal Auction Design5,938 cited
1985Income tax compliance in a principal-agent framework446 cited

Cited by

2001Racial Bias in Motor Vehicle Searches: Theory and Evidence610 cited
1987Samurai Accountant: A Theory of Auditing and Plunder339 cited
1994Tax Evasion, Concealment and the Optimal Linear Income Tax107 cited
1990Evading, auditing and taxing90 cited
1992IRS as loan shark tax compliance with borrowing constraints88 cited
2010Optimal self-employment income tax enforcement87 cited
2012The tax evasion social multiplier: Evidence from Italy87 cited
1999Understanding Tax eVASION dYNAMICS75 cited
1994Tax evasion, inflation and stabilization67 cited
2007Ethical preferences, risk aversion, and taxpayer behavior59 cited
2009Keeping it off the books: an empirical investigation of firms that engage in tax evasion58 cited
2006Public Enforcement of Law56 cited
1989Who profits from taxpayer confusion?55 cited
1997Tax Evasion in Italy50 cited

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2008The excess burden of tax evasion—An experimental detection–concealment contest48 cited

2013Enabling Opportunism: Revenue Sharing when Sales Revenues are Unobservable28 cited