Tauchen, Helen V.; Witte, Ann Dryden; Beron, Kurt J. - National Bureau of Economic Research (NBER) - 1989
In this paper, we analyze the tax compliance behavior of US taxpayers by using a 1979 data set that combines information from a random sample of individual tax returns each of which has been thoroughly audited, IRS administrative records, and sociodemographic data from the Census. We find...