Advani, Arun; Elming, William; Shaw, Jonathan - 2017
. In this paper we study how and why audits impact reported tax in the years after audit - the dynamic effect - for … returns in the UK. We show that audits raise reported tax liabilities for at least ve years after audit, with the magnitude of … presence of dynamic effects, and show our fi ndings can only be explained by audits providing improved information to the tax …