Centre de Referència en Economia Analítica Barcelona Economics Working Paper Series Working Paper n o 127 Cost Uncertainty and Taxpayer Compliance

@inproceedings{Caballe2004CentreDR,
  title={Centre de Refer{\`e}ncia en Economia Anal{\'i}tica Barcelona Economics Working Paper Series Working Paper n o 127 Cost Uncertainty and Taxpayer Compliance},
  author={Jordi Caballe},
  year={2004}
}
The existence of a private cost borne by audited taxpayers a ects the tax enforcement policy. This is so because tax auditors will face now two sources of uncertainty, namely, the typical one associated with taxpayers’ income and that associated with the taxpayers’ idiosyncratic attitude towards tax compliance. Moreover, the inspection policy can be exposed… CONTINUE READING