The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986

Jeffrey A. Dubin, Michael J. Graetz and Louis L. Wilde

National Tax Journal, 1990, vol. 43, issue 4, 395-409

Abstract: Analyzes empirically the effect of audit rates and certain other factors on the filing of federal individual income tax returns and the self-reporting of taxes due. Estimates that self-reported taxes in 1986 would have been greater by approximately fifteen billion dollars had the federal audit rate remained constant at its 1977 level during the intervening period.

Date: 1990
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:43:y:1990:i:4:p:395-409

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