This paper looks at whether political ideology matters for enforcement of the nation's tax laws. An analysis of the resources available to the IRS suggests that the party affiliation of the President makes no difference to the overall level of IRS resources. However, there are significant...

The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic responses of compliant and noncompliant audited...