 | Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers Author/Editor: Sebastian Beer, Matthias Kasper, Erich Kirchler, Brian Erard. Release Date:October, 2019 This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax more...
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