Mealem, Yosef; Tobol, Yossef; Yaniv, Gideon - In: Public Finance Review 38 (2010) 3, pp. 306-320
The economic literature on audit design has almost entirely ignored tax agencies' practical reliance on whistle-blowers for the successful conduct of tax investigations. The authors compare the tax agency's performance under a one-round blind-audit policy and a two-round...