Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota

By Joel B. Slemrod, Marsha Blumenthal, C. Christian. 2001

824 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/5ad64330d5cd08d8b7e76d8cb431f643d58826f4

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Citations in the corpus

On the External Validity of Laboratory Tax Compliance Experiments (2015, positive): “” As described by Smith (1976), “[s]uch control can be achieved by using a reward structure to induce prescribed monetary value on actions.”
Under the Radar: The Effects of Monitoring Firms on Tax Compliance (2018, neutral): “…the tax compliance rate on third-party reported income is much higher than on self-reported income (Kleven et al., 2011; IRS, 2012) and that threat-of-audit letters have a significant effect on self-reported tax bases (Slemrod, Blumenthal, and Christian, 2001; Kleven et al., 2011; Pomeranz, 2015).”
Tax evasion and self-employment in a high-tax country: evidence from Sweden (2009, background): “See e.g. Slemrod et al (2001) and Joulfaian and Rider (1998).”
Tax Evasion and Social Interactions (2007, neutral): “The alternative shares were (50,50) against (55,65), (50,50) against ( 45 ,70), and (50,50) against (35,85).”
Getting the word out: Enforcement information dissemination and compliance behavior (2009, background): “The IRS may announce that it will raise or lower the audit rate, and we know from Slemrod et al. (2001) that this announcement may affect compliance.”
Problems and Methods in the Study of Politics: The illusion of learning from observational research (2004, neutral): “…the consequences of randomization performed by administrative agencies, such as the military draft (Angrist 1990), gambling lotteries (Imbens, Rubin, and Sacerdote 2001), random assignment of judges to cases (Berube 2002), and random audits of tax returns (Slemrod, Blumenthal, and Christian 2001).”
Taxpayer Information Assistance Services and Tax Compliance Behavior (2010, neutral): “There is also some work that uses controlled field experiments to examine compliance; for example, see Slemrod, Blumenthal, and Christian (2001).”
Factors Influencing SME Tax Compliance: Evidence from Indonesia (2019, background): “However, some other studies, such as Slemrod et al. (2001), Braithwaite (2009), and Inasius (2015) obtain contradicting results.”