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Keywords: audit burden
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Journal Articles
Journal of the American Taxation Association 1–29.
Published: 08 January 2025
...Amy M. Hageman; Ethan G. LaMothe; Mary E. Marshall ABSTRACT Audited taxpayers can be compelled to expend both monetary and nonmonetary resources during an audit, irrespective of compliance levels. We refer to these audit-related expenditures as “audit burden,” and examine how they impact...