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Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data

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References

1972Income tax evasion: a theoretical analysis5,222 cited
2007The Economic Psychology of Tax Behaviour1,327 cited
2011Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark1,326 cited
2019Tax Compliance and Enforcement625 cited
2012Do IRS Audits Deter Corporate Tax Avoidance?580 cited
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1986Equilibrium Verification and Reporting Policies in a Model of Tax Compliance277 cited
202040 years of tax evasion games: a meta-analysis134 cited
2015Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit107 cited
2022Local Elites as State Capacity: How City Chiefs Use Local Information to Increase Tax Compliance in the Democratic Republic of the Congo106 cited
2019Casting a Wider Tax Net: Experimental Evidence from Costa Rica96 cited
2021The Dynamic Effects of Tax Audits95 cited
2020Audits, Audit Effectiveness, and Post-audit Tax Compliance92 cited
2018Once Bitten, Twice Shy? The Lasting Impact of Enforcement on Tax Compliance78 cited
2020Nudging for Tax Compliance: A Meta-Analysis

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70 cited

2018The Determinants and Consequences of Tax Audits: Some Evidence from China68 cited

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2025Driving enterprise new quality productivity: The role of big data tax collection22 cited