An Empirical Analysis of Federal Income Tax Auditing and Compiaance

  • JEFFREY A. DUBIN, LOUIS L. WILDE
  • Published 1988
set and unreported income is the risky asThis paper provides empirical evidence set. Generally this model predicts that on the relationship between compliance either increases in the probability of apwith the Federal Income Tax and auditing prehension and conviction or the penalty by the Internal Revenue Service. It comfor underreporting will increase… CONTINUE READING