An Empirical Analysis of Federal Income Tax Auditing and Compliance

Jeffrey A. Dubin and Louis L. Wilde

National Tax Journal, 1988, vol. 41, issue 1, 61-74

Abstract: Provides empirical evidence on the relationship between compliance with the federal income tax and auditing by the IRS. Combines a cross-section data set related to 1969 individual returns assembled by the IRS with data taken from the Annual Report of the Commissioner of Internal Revenue.

Date: 1988
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (96)

Downloads: (external link)
https://doi.org/10.1086/NTJ41788709 (application/pdf)
https://doi.org/10.1086/NTJ41788709 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

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:ntj:journl:v:41:y:1988:i:1:p:61-74

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 ().