Audit Information Dissemination , Taxpayer Communication and Tax Compliance : an Experimental Investigation of Indirect Audit Effects

@inproceedings{Alm2004AuditID,
  title={Audit Information Dissemination , Taxpayer Communication and Tax Compliance : an Experimental Investigation of Indirect Audit Effects},
  author={James R. Alm and Betty R. Jackson and Michael McKee},
  year={2004}
}
Taxpayer audits are a central feature of the voluntary compliance system in the United States federal individual income tax. Audits are thought to have a direct deterrent effect on the individuals actually audited. In addition, audits are believed to have an indirect deterrent effect on individuals not audited, and there is some empirical evidence that suggests that changes in audit rates affect compliance beyond the audited individuals themselves. However, empirical studies cannot measure or… CONTINUE READING