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Keywords: imperfect audits
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Journal Articles
Journal of the American Taxation Association (2024) 46 (1): 37–56.
Published: 01 March 2024
...Nina S. Collum; Susan Jurney; Mary E. Marshall ABSTRACT We examine the effect of imperfect detection processes in tax examinations. In an experiment using 802 U.S. taxpayers, we find a significant relationship between imperfect audits and post-audit taxpayer compliance in subsequent periods...
