This paper studies tax evasion at the top of the U.S. income distribution using IRS micro-data from (i) random audits …, (ii) targeted enforcement activities, and (iii) operational audits. Drawing on this unique combination of data, we … demonstrate empirically that random audits underestimate tax evasion at the top of the income distribution. Specifically, random …

confidential IRS audit data, we show that corporations with owners from countries with higher corruption norms engage in higher … owners are from countries with higher corruption norms. This suggests that cultural norms can be a challenge to legal …

This paper attempts to estimate the size and distribution of tax evasion in rich countries. We combine random audits …, and Denmark. We find that tax evasion rises sharply with wealth, a phenomenon random audits fail to capture. On average …

authorities may detect their evasion in audits that use the new information reports. Using a variety of research designs, we find …