Evidence-based threat-of-audit letters: do taxpayers respond strategically in a complex environment?

Carlo Fiorio () and Alessandro Santoro

No 372, Working Papers from University of Milano-Bicocca, Department of Economics

Abstract: Evidence-based threat-of-audit letters: do taxpayers respond strategically in a complex environment?

Keywords: Tax Compliance by Businesses; Threat-of-audit letters (search for similar items in EconPapers)
JEL-codes: C55 H26 (search for similar items in EconPapers)
Pages: 29
Date: 2017-09-26, Revised 2017-09-26
New Economics Papers: this item is included in nep-acc, nep-eur, nep-iue and nep-ore
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Persistent link: https://EconPapers.repec.org/RePEc:mib:wpaper:372

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