Econometric Models for Multi-Stage Audit Processes: An Application to the IRS National Research Program

Brian Erard () and Jonathan S. Feinstein
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Jonathan S. Feinstein: Yale School of Management

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: We develop an econometric methodology to control for errors in assessments that result from multi-stage audit processes. We then apply our methodology to data from a random sample of individual income tax audits collected under the Internal Revenue Service’s National Research Program to assess the extent to which noncompliance is successfully identified on various income line items of the tax return.

Keywords: Multi-Stage Audit Processes; IRS National Research Program; IRS; Tax Compliance (search for similar items in EconPapers)
Pages: 35 pages
Date: 2007-12-01
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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper0723

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