Showing 1 - 5 of 5
Persistent link: https://www.econbiz.de/10001447072
Persistent link: https://www.econbiz.de/10003145716
Persistent link: https://www.econbiz.de/10002134023
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...
Persistent link: https://www.econbiz.de/10012790392
This paper deals with the issue of whether the Revenue Service (RS) should be allowed, or even encouraged, to negotiate settlement agreements with taxpayers subject to examination. We consider the case in which the RS enjoys discretion at the settlement stage, its stance being guided by...
Persistent link: https://www.econbiz.de/10014070857