This paper develops a framework for the analysis of gatekeeping in tax enforcement, whereby independent auditors are assigned the duty of certifying taxpayers' reports. The equilibrium of the market for gatekeepers' services is characterized, as well as taxpayers' and auditors' optimal behavior....

This paper analyses the implications of mandatory attestation of tax returns. Attestations are provided by independent auditors competing on price. The paper identifies the conditions under which gatekeeping is socially desirable.In the most general set-up, in which the detection of erroneous...

This paper develops a framework for the analysis of gatekeeping in tax enforcement, whereby independent auditors are assigned the duty of certifying taxpayers' reports. The equilibrium of the market for gatekeepers' services is characterised, as well as taxpayers' and auditors' optimal...