Sales Tax Compliance and Audit Selection

Matthew Murray ()

National Tax Journal, 1995, vol. 48, issue 4, 515-30

Abstract: Uses sample selection estimation techniques to identify systematic audit selection rules and determinants of sales tax underreporting. Though based on data from only one state (Tennessee), outcomes are useful in developing and evaluating audit selection results.

Date: 1995
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Citations: View citations in EconPapers (21)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:48:y:1995:i:4:p:515-30

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