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hal.structure.identifier
dc.contributor.authorRatto, Marisa*
hal.structure.identifier
dc.contributor.authorGemmell, Norman*
dc.date.accessioned2013-02-26T13:58:02Z
dc.date.available2013-02-26T13:58:02Z
dc.date.issued2012-03
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/11056
dc.language.isoenen
dc.subjectTax evasionen
dc.subjectaudit perceptionsen
dc.subjectbehavioral responsesen
dc.subject.ddc336en
dc.subject.classificationjelH.H2.H26en
dc.subject.classificationjelH.H3.H30en
dc.subject.classificationjelK.K4.K42en
dc.titleBehavioral responses to taxpayer audits: Evidence from random taxpayer inquiriesen
dc.typeArticle accepté pour publication ou publié
dc.contributor.editoruniversityotherVictoria University, Wellington;Nouvelle-Zélande
dc.description.abstractenThis paper argues that random audit programs provide income taxpayers with information that alters their perceptions of, and hence their behavioral responses to, audits. Comparing samples of randomly selected audited and non-audited UK taxpayers, the evidence confirms predictions that audited taxpayers found to be "compliant" reduce their subsequent compliance. The opposite response is observed for taxpayers found to be "noncompliant." The results highlight the importance of testing separately the responses of taxpayers facing different opportunities and incentives to evade tax in order to avoid conflating their different effects, and to reveal both positive and negative indirect revenue effects from random auditing.en
dc.relation.isversionofjnlnameNational Tax Journal
dc.relation.isversionofjnlvol65en
dc.relation.isversionofjnlissue1en
dc.relation.isversionofjnldate2012-03
dc.relation.isversionofjnlpages33-57en
dc.relation.isversionofjnlpublisherNational Tax Association-Tax Institute of Americaen
dc.subject.ddclabelEconomie publiqueen
dc.relation.forthcomingnonen
dc.relation.forthcomingprintnonen
dc.description.halcandidateoui
dc.description.readershiprecherche
dc.description.audienceInternational
hal.identifierhal-01653615*
hal.version1*
hal.update.actionupdateMetadata*
hal.author.functionaut
hal.author.functionaut


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