Details about Brian Erard

Access statistics for papers by Brian Erard.

Last updated 2024-07-04. Update your information in the RePEc Author Service.

Short-id: per255

Working Papers

2022

1. How to Evaluate Tax Expenditures
   IMF Fiscal Affairs Department, International Monetary Fund View citations (1)

2020

2. Ghosts in the Income Tax Machinery
   MPRA Paper, University Library of Munich, Germany
3. Modeling Qualitative Outcomes by Supplementing Participant Data with General Population Data: A New and More Versatile Approach
   MPRA Paper, University Library of Munich, Germany View citations (1)
   See also Journal Article Modeling Qualitative Outcomes by Supplementing Participant Data with General Population Data: A New and More Versatile Approach, Journal of Econometric Methods, De Gruyter (2022) (2022)

2019

4. Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers
   IMF Working Papers, International Monetary Fund View citations (4)
   See also Journal Article Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers, CESifo Economic Studies, CESifo Group View citations (7)

2017

5. Modeling Qualitative Outcomes by Supplementing Participant Data with General Population Data: A Calibrated Qualitative Response Estimation Approach
   MPRA Paper, University Library of Munich, Germany

2015

6. Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers
   Working Papers, Tulane University, Department of Economics View citations (1)
   See also Journal Article Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers, Public Budgeting & Finance, Wiley Blackwell (2016) View citations (1) (2016)

2007

7. Econometric Models for Multi-Stage Audit Processes: An Application to the IRS National Research Program
   International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

2003

8. Explaining the U.S. Income Tax Compliance Continuum
   Taxation, ATAX, University of New South Wales
9. Mapping the Compliance Continuum: From Pathologically Honest to Flagrantly Defiant
   International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (2)

2002

10. Acquisitions and Investment
    Carleton Economic Papers, Carleton University, Department of Economics View citations (3)

2001

11. Searching for Ghosts: Who Are the Nonfilers nd How Much Tax Do They Owe?
    Carleton Economic Papers, Carleton University, Department of Economics View citations (61)
    See also Journal Article Searching for ghosts: who are the nonfilers and how much tax do they owe?, Journal of Public Economics, Elsevier (2001) View citations (59) (2001)

1996

12. Tax Compliance
    Working papers, Wisconsin Madison - Social Systems View citations (1)
    Also in Working papers, Wisconsin Madison - Social Systems (1996) View citations (80)
    See also Journal Article Tax Compliance, Journal of Economic Literature, American Economic Association (1998) View citations (896) (1998)

1995

13. The Relationship between State and Federal Tax Audits
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Chapter The Relationship between State and Federal Tax Audits, NBER Chapters, National Bureau of Economic Research, Inc (1996) View citations (3) (1996)

1994

14. Honesty and Evasion in the Tax Compliance Game
    Carleton Economic Papers, Carleton University, Department of Economics View citations (170)
    See also Journal Article Honesty and Evasion in the Tax Compliance Game, RAND Journal of Economics, The RAND Corporation (1994) View citations (175) (1994)
15. The Role of Moral Sentiments and Audit Perceptions in Tax Compliance
    Carleton Industrial Organization Research Unit (CIORU), Carleton University, Department of Economics View citations (188)
    See also Journal Article The Role of Moral Sentiments and Audit Perceptions in Tax Compliance, Public Finance = Finances publiques (1994) View citations (143) (1994)

Journal Articles

2025

1. Tax Audits and Their Effects on Tax Compliance
   EconPol Forum, 2025, 26, (01), 41-44

2022

2. Modeling Qualitative Outcomes by Supplementing Participant Data with General Population Data: A New and More Versatile Approach
   Journal of Econometric Methods, 2022, 11, (1), 35-53
   See also Working Paper Modeling Qualitative Outcomes by Supplementing Participant Data with General Population Data: A New and More Versatile Approach, MPRA Paper (2020) View citations (1) (2020)

2016

3. Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers
   Public Budgeting & Finance, 2016, 36, (1), 22-46 View citations (1)
   See also Working Paper Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers, Working Papers (2015) View citations (1) (2015)

2005

4. Participation and Compliance With the Earned Income Tax Credit
   National Tax Journal, 2005, 58, (2), 189-213 View citations (14)

2001

5. Searching for ghosts: who are the nonfilers and how much tax do they owe?
   Journal of Public Economics, 2001, 81, (1), 25-50 View citations (59)
   See also Working Paper Searching for Ghosts: Who Are the Nonfilers nd How Much Tax Do They Owe?, Carleton Economic Papers (2001) View citations (61) (2001)

1998

6. Tax Compliance
   Journal of Economic Literature, 1998, 36, (2), 818-860 View citations (896)
   See also Working Paper Tax Compliance, Working papers (1996) View citations (1) (1996)

1997

7. Self-selection with measurement errors A microeconometric analysis of the decision to seek tax assistance and its implications for tax compliance
   Journal of Econometrics, 1997, 81, (2), 319-356 View citations (27)

1994

8. Honesty and Evasion in the Tax Compliance Game
   RAND Journal of Economics, 1994, 25, (1), 1-19 View citations (175)
   See also Working Paper Honesty and Evasion in the Tax Compliance Game, Carleton Economic Papers (1994) View citations (170) (1994)
9. The Role of Moral Sentiments and Audit Perceptions in Tax Compliance
   Public Finance = Finances publiques, 1994, 49, (Supplement), 70-89 View citations (143)
   See also Working Paper The Role of Moral Sentiments and Audit Perceptions in Tax Compliance, Carleton Industrial Organization Research Unit (CIORU) (1994) View citations (188) (1994)

1993

10. Taxation with representation: An analysis of the role of tax practitioners in tax compliance
    Journal of Public Economics, 1993, 52, (2), 163-197 View citations (63)

Undated

11. Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers
    CESifo Economic Studies, 66, (3), 248-264 View citations (7)
    See also Working Paper Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers, IMF Working Papers (2019) View citations (4) (2019)
12. Flying under the Radar: Ghosts and the Income Tax
    CESifo Economic Studies, 66, (3), 185-197

Chapters

1996

1. The Relationship between State and Federal Tax Audits
   A chapter in Empirical Foundations of Household Taxation, 1996, pp 235-277 View citations (3)
   See also Working Paper The Relationship between State and Federal Tax Audits, National Bureau of Economic Research, Inc (1995) View citations (1) (1995)