Bishop, John A.; Formby, John P.; Lambert, Peter - In: Public Finance Review 28 (2000) 4, pp. 335-350
This article uses the unique Taxpayer Compliance Measurement Program (TCMP) micro data to study the equity effects of noncompliance. The authors access 4 years of TCMP data: 1979, 1982, 1985, and 1988. The TCMP data allows the authors to observe income and taxes before and after a tax audit. To...