Under‐Reporting Income: Who is the Best Judge—Tax‐Payer or Tax Inspector?

H. Elffers, H. S. J. Robben and D. J. Hessing

Journal of the Royal Statistical Society Series A, 1991, vol. 154, issue 1, 125-127

Abstract: The paper discusses the usefulness for tax evasion research of outcomes of routine processing of Dutch tax returns by tax officers, on the basis of an analysis of reassessment of the returns by independent tax officers.

Date: 1991
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Persistent link: https://EconPapers.repec.org/RePEc:bla:jorssa:v:154:y:1991:i:1:p:125-127

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