This paper reviews recent economic research in tax compliance and enforcement. After
briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It …

This study uses a laboratory experiment to investigate the effect of audit effectiveness, or the
share of undeclared income that the tax agency detects in an audit, on post-audit tax …

In the article, the types of tax audits such as camera tax audit, field tax inspection and tax
audit are already being used in practice in our country today, and they are being carried out …

We study the effects of audits on long run compliance behavior using a random audit
program covering more than 53,000 tax returns. We find that audits raise reported tax …

This article employs unique tax administrative data and operational audit information,
including risk scores used for audit selection, from a sample of approximately 7500 self …

We ask whether attitudes toward government play a causal role in the evasion of US
personal income taxes. As turnover elections move voters in partisan counties into and out …

What is the compliance effect of experiencing a tax audit? Empirical studies typically report a
positive effect, while laboratory experiments frequently report a negative effect. We show …

Third-party reporting and employers' tax withholding are powerful compliance mechanisms,
as long as the employer and employee do not collude to evade. In cooperation with the …

We use administrative tax data from audits of self‐assessment tax returns to understand
what types individuals are most likely to be non‐compliant. Non‐compliance is common …

We study how a regulator can best target inspections. Our case study is a US Occupational
Safety and Health Administration (OSHA) program that randomly allocated some …