Beer, Sebastian; Erard, Brian; Kasper, Matthias; … - In: econPol Forum : a bi-monthly journal on European … 26 (2025) 1, pp. 41-44
Tax administrations increasingly use audits via mail (correspondence audits) to audit taxpayers. Correspondence audits are cheaper than face-to-face audits but their effects on compliance are unclear. We investigate the effects of correspondence and face-to-face audits on post-audit tax...