Dynamic effects of tax audits and the role of intentions

• Published in: Journal of public economics Vol. 234; p. 105121
• Main Author: Christiansen, Tobias Gabel
• Format: Journal Article
• Language: English
• Published: Elsevier B.V 01.06.2024
• Subjects: Risk score; Self-employed; Tax audits; Tax compliance; Tax revenue; Tax revenue; H83; Self-employed; Tax compliance; Risk score; Tax audits; H26

Using a random audit program covering more than 17,000 tax returns, I study how tax audits affect the subsequent compliance behavior of self-employed with varying intentions to comply. Leveraging novel information provided by auditors on taxpayers’ perceived willingness to comply, I find that uninte...