Audit Certainty, Audit Productivity, and Taxpayer Compliance

By James Alm, M. McKee. National tax journal, 2006

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Tax morale affects tax compliance : evidence from surveys and an artefactual field experiment (2009, result): “3 Alm and McKee (2006) report on a complementary lab experiment that confirms some results of Slemrod, Blumenthal, and Christian and address questions their data did not permit.”
BEHAVIORAL RESPONSES TO TAXPAYER AUDITS: EVIDENCE FROM RANDOM TAXPAYER INQUIRIES (2012, result): “For example, some laboratory studies in the 1980s showed that subjects being audited in earlier rounds of experiments increased their compliance in later rounds (Spicer and Hero, 1985; Benjamini and Maital, 1985; Webley, 1987).”
User Awareness of Security Countermeasures and Its Impact on Information Systems Misuse: A Deterrence Approach (2009, background): “, Alm and McKee 2006, Ferguson et al. 1999, Kinsey 1992, Wentzel 2004). There is also evidence that such techniques increase perceived sanction severity. Kinsey (1992) found that prior exposure to IRS auditing practices was positively associated with perceived severity of tax evasion penalties.”