Tax Audits and Their Effects on Tax Compliance

Sebastian Beer, Brian Erard (brian@brianerard.com), Matthias Kasper and Erich Kirchler

EconPol Forum, 2025, vol. 26, issue 01, 41-44

Abstract: Tax administrations increasingly use audits via mail (correspondence audits) to audit taxpayers Correspondence audits are cheaper than face-to-face audits but their effects on compliance are unclear We investigate the effects of correspondence and face-to-face audits on post-audit tax reporting We find that face-to-face audits generally have strong positive effects on subsequent compliance Correspondence audits sometimes reduce compliance, impacting the optimal balance between audit types

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.cesifo.org/DocDL/econpol-forum-2025-1- ... chler-tax-audits.pdf (application/pdf)

Related works:
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:ces:epofor:v:26:y:2025:i:01:p:41-44

Access Statistics for this article

EconPol Forum is currently edited by Chang Woon Nam

More articles in EconPol Forum from CESifo Contact information at EDIRC.
Bibliographic data for series maintained by Klaus Wohlrabe (wohlrabe@ifo.de).