The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986

Analyzes empirically the effect of audit rates and certain other factors on the filing of federal individual income tax returns and the self-reporting of taxes due. Estimates that self-reported taxes in 1986 would have been greater by approximately fifteen billion dollars had the federal audit rate remained constant at its 1977 level during the intervening period.

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Year of publication:	1990
Authors:	Dubin, Jeffrey A. ; Graetz, Michael J. ; Wilde, Louis L.
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 43.1990, 4, p. 395-409
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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