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Firms response to tax enforcement through audits
Agostini, Claudio; Atal, Juan Pablo; Repetto, Andrea - 2018
Persistent link: https://www.econbiz.de/10011961270
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Strategic interactions between tax and statutory auditors and different information regimes : implications for tax audit efficiency
Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan - 2020
depend on the strength of tax auditor incentives and the weight that firms place on book income. For high-powered tax auditor … ambiguous effect, and for mediumpowered tax auditor incentives and firms that place a high weight on book income, tax audit …
Persistent link: https://www.econbiz.de/10012149013
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Information sharing between tax and statutory auditors : implications for tax audit efficiency
Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan - In: The European accounting review 33 (2024) 2, pp. 545-568
Persistent link: https://www.econbiz.de/10014584351
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Using prediction models to design tax enforcement : incentives vs targeting
Paradisi, Matteo; Sartori, Elia - 2024
Persistent link: https://www.econbiz.de/10014578359
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Dynamic behavioural changes in an agent-based econophysics tax compliance model : bomb crater versus target effects and efficient audit strategies
Berger, Wolfram; Hokamp, Sascha; Seibold, Götz - In: Journal of public finance and public choice : JPFPC 36 (2021) 1, pp. 3-24
Persistent link: https://www.econbiz.de/10013172827
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Risk-based audits in a behavioral model
Hashimzade, Nigar; Myles, Gareth D. - In: Public finance review : PFR 45 (2017) 1, pp. 140-165
Persistent link: https://www.econbiz.de/10011703694
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Optimal observability in a linear income tax
Slemrod, Joel; Traxler, Christian - In: Economics letters 108 (2010) 2, pp. 105-108
Persistent link: https://www.econbiz.de/10008698453
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Optimal observability in a linear income tax
Slemrod, Joel; Traxler, Christian - 2010
We study the optimal observability of the tax base within the standard linear income tax problem, where observability … efficiency trade-off accounts for the limited accuracy of an income tax system. -- optimal linear income taxation ; observability …
Persistent link: https://www.econbiz.de/10003923897
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Mental accounting and the impact of tax penalty and audit frequency on the declaration of income : an experimental analysis
Maciejovsky, Boris; Kirchler, Erich; Schwarzenberger, … - 2001
Persistent link: https://www.econbiz.de/10001581570
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Mental accounting and the impact of tax penalty and audit frequency on the declaration of income : an experimental analysis
Maciejovsky, Boris; Kirchler, Erich; Schwarzenberger, … - 2001
Persistent link: https://www.econbiz.de/10001584011