Arbeitspapier
Compliance effects of risk-based tax audits
Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit. Audits detect noncompliance immediately, but may also alter future filing behavior. This analysis is the first to estimate compliance effects of audits among high-risk wage earners. We exploit a sharp audit assignment discontinuity in Norway based on individual tax payers risk score. Additional data from a random audit allow us to estimate how the audit effect vary across the risk score distribution. We show that the current risk score audit threshold is set far above the one that maximizes net public revenue.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 7616
- Klassifikation
-
Wirtschaft
Microeconomic Policy: Formulation, Implementation, and Evaluation
Tax Evasion and Avoidance
Public Administration; Public Sector Accounting and Audits
- Thema
-
tax audits
tax revenue
tax reporting decisions
income tax
machine learning
risk
profiling
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Løyland, Knut
Raaum, Oddbjørn
Torsvik, Gaute
Øvrum, Arnstein
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2019
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Løyland, Knut
- Raaum, Oddbjørn
- Torsvik, Gaute
- Øvrum, Arnstein
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2019
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