Boadway, Robin; Sato, Motohiro - In: International Tax and Public Finance 7 (2000) 6, pp. 641-664
We study the effectson tax enforcement and tax policy of unintentional complianceerrors by taxpayers and administrative errors by tax auditors.The government can impose both penalties for misreporting andrewards for honest reporting. Maximal sanctions will not be appliedbecause errors are...