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Prior audits and taxpayer compliance : experimental evidence on the effect of earned versus endowed income
Boylan, Scott J. - In: The journal of the American Taxation Association : a … 32 (2010) 2, pp. 73-88
Persistent link: https://www.econbiz.de/10009007454
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Does representation matter in IRS office audits?
Nichols, Nancy B.; Price, John Ellis - In: The journal of the American Taxation Association : a … 26 (2004) 1, pp. 21-42
Persistent link: https://www.econbiz.de/10002155786
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The impact of firm characteristics on book-tax-conforming and book-tax-difference audit adjustment
Chan, K. Hung; Mo, Phyllis L. L. - In: The journal of the American Taxation Association : a … 24 (2002) 2, pp. 18-34
Persistent link: https://www.econbiz.de/10001751049
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The determinants and consequences of tax audits : some evidence from China
Li, Wanfu; Pittman, Jeffrey A.; Wang, Zi-Tian - In: The journal of the American Taxation Association : a … 41 (2019) 1, pp. 91-122
Persistent link: https://www.econbiz.de/10012116191