A Cross-Section Analysis of IRS Auditing

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.

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Year of publication:	1988
Authors:	Erekson, O. Homer ; Sullivan, Dennis H.
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 41.1988, 2, p. 175-89
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010788273