We investigate how tax authorities use joint tax audits as a coordinated enforcement tool in cross-border transactions … of a multinational firm. Joint tax audits aim to resolve potential tax disputes early, before such disputes escalate into …

We investigate how tax authorities use joint tax audits as a coordinated enforcement tool in cross-border transactions … of a multinational firm. Joint tax audits aim to resolve potential tax disputes early, before such disputes escalate into …

This theoretical paper studies the relation between tax audits and labour market outcomes (job creation and …. Intuitively, the simultaneous presence of penalty and reward amplifies the role of auditing, since tax audits allow both punishing … audits on firms' net profits positive. However, the effect of tax audits on labour market outcomes is ambiguous. By setting …

This theoretical paper studies the relation between tax audits and labour market outcomes (job creation and …. Intuitively, the simultaneous presence of penalty and reward amplifies the role of auditing, since tax audits allow both punishing … audits on firms' net profits positive. However, the effect of tax audits on labour market outcomes is ambiguous. By setting …