The Political Economy of the IRS
By M. Young, Michael Reksulak, W. Shughart. 2001
119 citations recorded by the source corpus.
Subfields: Economics and Econometrics, Political Science and International Relations
View Paper: https://www.semanticscholar.org/paper/0eff350e5012b62d19dd99191452e3ef58aeb6dd
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In Economics and Econometrics
In Political Science and International Relations
Citations in the corpus
- Corporate Political Connections and Tax Aggressiveness (2013, unknown): “Hunter and Nelson (1995) and Young et al. (2001) find that political connections are negatively associated with the U.”
- Political connections, SEC enforcement and accounting quality (2009, unknown): “This study suggests that, consistent with earlier studies focusing on the Internal Revenue Service (IRS) (Hunter and Nelson, 1995; Young et al., 2001), the Federal Trade Commission (FTC) (Faith et al.”
- Progressive taxation and tax morale (2011, unknown): “Young et al. (2001) show that the enforcement of tax laws is influenced by electoral considerations among politicians.”
- The Political Economy of FEMA Disaster Payments (2002, background): “Finally, Young et al. (2001) present strong evidence that Internal Revenue Service (IRS) audit rates are substantially lower in states that are politically important in the next presidential election and are also substantially lower in the congressional districts of members on key congressional comm”