Behavioral Responses to Taxpayer Audits: Evidence From Random Taxpayer Inquiries
Norman Gemmell and
Marisa Ratto
National Tax Journal, 2012, vol. 65, issue 1, 33-57
Abstract:
This paper argues that random audit programs provide income taxpayers with information that alters their perceptions of, and hence their behavioral responses to, audits. Comparing samples of randomly selected audited and non-audited UK taxpayers, the evidence confirms predictions that audited taxpayers found to be "compliant" reduce their subsequent compliance. The opposite response is observed for taxpayers found to be "noncompliant." The results highlight the importance of testing separately the responses of taxpayers facing different opportunities and incentives to evade tax in order to avoid conflating their different effects, and to reveal both positive and negative indirect revenue effects from random auditing.
Date: 2012
References: Add references at CitEc
Citations: View citations in EconPapers (39)
Downloads: (external link)
https://doi.org/10.17310/ntj.2012.1.02 (application/pdf)
https://doi.org/10.17310/ntj.2012.1.02 (text/html)
Access is restricted to subscribers and members of the National Tax Association.
Related works:
Working Paper: Behavioral responses to taxpayer audits: Evidence from random taxpayer inquiries (2012)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:65:y:2012:i:1:p:33-57
Access Statistics for this article
National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry
More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press (pubtech@press.uchicago.edu).