This study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD … data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations … from 2014 to 2017 to investigate whether risk-based tax audits have an incremental effect on tax avoidance beyond …

This study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD … data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations … from 2014 to 2017 to investigate whether risk-based tax audits have an incremental effect on tax avoidance beyond …

large-scale field experiment in collaboration with Uruguay's tax authority to address this question. We sent letters to 20 … significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are … neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds. …

large-scale field experiment in collaboration with Uruguay's tax authority to address this question. We sent letters to 20 … significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are … neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds. …

reporting quality. In China, province-level variations in implementing tax-penalty discretionary benchmarks provide a quasi …-natural experiment to explore how tax enforcement standardisation affects corporate financial reporting quality. We show that when tax … implementation of tax-penalty benchmarks means that the standardisation of tax enforcement can improve corporate financial reporting …

We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect … of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in …. While trust in government increases taxpayers’ tax offers, trust in government may lead to more concessionary behavior of …