| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w2556 |
| 来源ID | Working Paper 2556 |
| A Structural Equation Model for Tax Compliance and Auditing | |
| Kurt J. Beron; Helen V. Tauchen; Ann Dryden Witte | |
| 发表日期 | 1988-04-01 |
| 出版年 | 1988 |
| 语种 | 英语 |
| 摘要 | In this paper. we estimate a three equation model for taxpayers' reported income and tax liability and for the probability of an audit. Our work differs from previous studies in that our dependent variables in the compliance equations are taxpayer reports rather than a variable related to auditor estimates of noncompliance and in that we estimate a structural equation for audits. We find that audits stimulate compliance although the effect is not large and is not statistically significant for all groups. Audits are more effective at inducing accurate reporting of subtractions from income than of income. Reduced-form results suggest that IRS activities other than audits have significant compliance effects. Results for the sociodemographic variables are interesting and help to explain some seemingly incongruous findings in the literature. We find compliance to be higher, if anything. in areas with less educated and older taxpayers, a large proportion of households headed by females. and a mostly native born population. |
| URL | https://www.nber.org/papers/w2556 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/559812 |
| 推荐引用方式 GB/T 7714 | Kurt J. Beron,Helen V. Tauchen,Ann Dryden Witte. A Structural Equation Model for Tax Compliance and Auditing. 1988. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w2556.pdf（928KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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