Do audits enhance compliance? An empirical assessment of VAT enforcement

National Tax Journal

Volumn 59, Issue 4, 2006, Pages 817-832

  Bergman, Marcelo ^a   Nevarez, Armando ^b  

^a CENTRO DE INVESTIGACIÓN Y DOCENCIA ECONÓMICAS   (Mexico)

^b Mexican Institute for Social Security   (Mexico)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33947124536     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2006.4.04     Document Type: Article

References (24)

1. Allingham, Michael, and Agnar Sandmo. "Income Tax Evasion: A Theoretical Analysis." Journal of Public Economics 1 No. 3-4 (November, 1972): 323-38.
2. Aim, James, Betty Jackson, and Michael McKee. "Estimating the Determinants of Taxpayer Compliance with Experimental Data." National Tax Journal 45 No. 1 (March, 1992): 107-24.
3. Andreoni, James, Brian Erard, and Jonathan Feinstein. "Tax Compliance." Journal of Economic Literature 35 No. 2 (June, 1998): 818-60.
4. Argañaraz, Nadin. La Verdndera Presión Tributaria Argentina. IERAL, 2004 www.ieral.org.
5. Bergman, Marcelo, and Armando Nevarez. "Evadir o Pagar Impuestos. Una Aproximación a los Mecanismos Sociales del Cumplimiento." Política y Gobierno 12 No. 1 (February, 2005): 9-40.
6. Beron Kurt, Helen Tauchen, and Ann Dryden Witte. "The Effects of Audits and Socioeconmoic Variables on Compliance." In Why People Pay Taxes. Tax Compliance and Enforcement, edited by Joel Slemrod, 67-8. Ann Arbor: University of Michigan Press, 1992.
7. Braithwaite, John. Crime, Shame and Reintegration. Cambridge, United Kingdom: Cambridge University Press, 1989.
8. Cowell, Frank. Cheating the Government: The Economics of Tax Evasion. Cambridge, MA: MIT Press, 1990.
9. Davis, Jon, Gary Hecht, and Jon Perkins. "Social Behavior, Enforcement, and Tax Compliance Dynamics." Accounting Review 78 No. 1 (January, 2003): 39-69.
10. Dubin Jeffrey, Michael Graetz, and Louis L. Wilde. "The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986." National Tax Journal 43 No. 4 (December, 1990): 395-409.
11. Engel, Eduardo, Alexander Galetovic, and Claudio Raddatz. "A Note on Enforcement Spending and VAT Revenue." Review of Economics and Statistics 83 No. 2 (May, 2001): 384-7.
12. Erard, Brian. "The Influence of Tax Audits on Reporting Behavior." In Why People Pay Taxes: Tax Compliance and Enforcement, edited by Joel Slemrod, 95-114. Ann Arbor: University of Michigan Press, 1992.
13. Erard, Brian, and Jonathan Feinstein. "The Role of Moral Sentiments and Audit Perceptions in Tax Compliance." Public Finances 49 (supplement, 1994): 70-89.
14. Levi, Margaret. On Rule and Revenue. Berkeley, CA: University of California Press, 1988.
15. Long, Susan, and Richard Schwartz, "The Impact of IRS Audit on Taxpayer Compliance: A Field Experiment on Specifie Deterrence." Paper presented at the annual meetings of the Law and Society Association. Washington D.C., 1987.
16. Martinez-Vazquez, Jorge, and Mark Rider. "Multiple Models of Tax Evasion: Theory and Evidence from the TCMP." GSU Working Paper No. 0306. Atlanta, GA: International Studies Program, Andrew Young School of Policy Studies, Georgia State University, 2003.
17. Mason, Richard, and Karyl Kinsey. "Less Taxes, More Services: Negativity Biases in Tax Exchange Evaluations." ABF Working Paper No. 9514. Chicago, IL: American Bar Foundation, 1996.
18. Plumley, Allan. "The Impact of IRS on Voluntary Compliance: Preliminary Empirical Results." Paper presented at the National Tax Association Conference. Orlando, FL, November 12-14, 2002.
19. Reinganum, Jennifer, and Louis L. Wilde. "Income Tax Compliance in a Principal-Agent Framework." Journal of Public Economics 26 No. 1 (February, 1985): 1-34. Scholz, John.
20. "Does Trust Enhance Compliance? An Adaptative Intelligence Model of Taxpaying." New York State University, Stoney Brook. Mimeo, 1998.
21. Serra, Pablo. "Measuring Performance of Chile's Tax Administration." National Tax Journal 56 No. 2 (June, 2003): 373-83.
22. Slemrod, Joel. "An Empirical Test for Tax Evasion." Review of Economics and Statistics 67 No. 2 (May, 1985): 232-8.
23. Tyler, Tom. Why People Obey the Law. New Haven: Yale University Press, 1990.
24. Webbly, Paul, Henry Robben, Henk Elffers, and Dick Hessing. Tax Evasion: An Experimental Approach. New York: Cambridge University Press, 1991.