Published December 1989
| Submitted
Working Paper
Open
The Effect of Audit Rates on Federal Income Tax Filings and Collections, 1977-1986
Chicago
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Abstract
This paper analyzes the effects of audit rates and certain other factors on federal income tax filings and collections. Using data drawn primarily from the Annual Reports of the Commissioner of Internal Revenue for the years 1977-1986, we investigate the overall performance of the federal revenue collection process and estimate that total IRS collections in 1986 would have risen by approximately forty billion dollars had the federal audit rate remained constant at its 1977 level during the intervening period.
Additional Information
This paper is a substantially revised version of Dubin, Graetz and Wilde (1987). Professor Graetz thanks the National Science Foundation for research support (grant no. SES-870443) as do Professors Dubin and Wilde (grant no. SES-8701027). All authors thank Michael Udell for research assistance.Attached Files
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Additional details
- Eprint ID
- 81105
- Resolver ID
- CaltechAUTHORS:20170901-152721831
- NSF
- SES-870443
- NSF
- SES-8701027
- Created
-
2017-09-05Created from EPrint's datestamp field
- Updated
-
2019-10-03Created from EPrint's last_modified field
- Caltech groups
- Social Science Working Papers
- Series Name
- Social Science Working Paper
- Series Volume or Issue Number
- 711