A Cross-Section Analysis of IRS Auditing

O. Homer Erekson and Dennis Sullivan ()

National Tax Journal, 1988, vol. 41, issue 2, 175-89

Abstract: Develops and estimates an economic model of patterns of tax return audits by the IRS. The empirical results using a data set provided by the IRS are interpreted based on IRS goals of deterrence, tax justice, and revenue maximization.

Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:41:y:1988:i:2:p:175-89

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