Audit Selection and Firm Compliance with a Broad – based Sales Tax

  title={Audit Selection and Firm Compliance with a Broad – based Sales Tax},
  author={James R. Alm and Michael McKee},
Michael McKee Department of Economics, College of Business Administration, University of Tennessee at Knoxville, Knoxville, TN 37996 Abstract This paper examines the process by which firms are selected for a sales tax audit and the determinants of subsequent firm compliance behavior, focusing upon the Gross Receipts Tax in New Mexico. A two–stage selection model is used to estimate the State’s audit selection rule and, conditional upon audit selection, the firm’s compliance choice. The first… CONTINUE READING

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