Matches in SemOpenAlex for { <https://semopenalex.org/work/W2892466762> ?p ?o ?g. }
- W2892466762 endingPage "35" @default.
- W2892466762 startingPage "1" @default.
- W2892466762 abstract "We examine the impact of enforcement on subsequent compliance behavior by taxpayers. Exploiting waves of randomized audits by the Internal Revenue Service from 2006 to 2009, we find three long-run responses by taxpayers. First, audits increase tax payments substantially in following years, but this effect is short-lived when third-party reporting is not available. Second, taxpayers with high income volatility revert to their preaudit behavior quickly. Third, sophisticated taxpayers are affected less by enforcement. These responses reveal how taxpayers perceive the enforcement risk and change their noncompliance according to the dynamics of the information barrier between them and the enforcement agency." @default.
- W2892466762 created "2018-10-05" @default.
- W2892466762 creator A5017274555 @default.
- W2892466762 creator A5032510909 @default.
- W2892466762 creator A5035424932 @default.
- W2892466762 creator A5065781666 @default.
- W2892466762 date "2018-02-01" @default.
- W2892466762 modified "2023-10-02" @default.
- W2892466762 title "Once Bitten, Twice Shy? The Lasting Impact of Enforcement on Tax Compliance" @default.
- W2892466762 cites W1500588179 @default.
- W2892466762 cites W1678754132 @default.
- W2892466762 cites W1944585346 @default.
- W2892466762 cites W1969893215 @default.
- W2892466762 cites W1976130253 @default.
- W2892466762 cites W2000970301 @default.
- W2892466762 cites W2010525253 @default.
- W2892466762 cites W2030789337 @default.
- W2892466762 cites W2058502742 @default.
- W2892466762 cites W2081952174 @default.
- W2892466762 cites W2088435028 @default.
- W2892466762 cites W2088663850 @default.
- W2892466762 cites W2093103889 @default.
- W2892466762 cites W2111373757 @default.
- W2892466762 cites W2113348978 @default.
- W2892466762 cites W2144817955 @default.
- W2892466762 cites W2150630895 @default.
- W2892466762 cites W2156716330 @default.
- W2892466762 cites W2161836512 @default.
- W2892466762 cites W2168593783 @default.
- W2892466762 cites W2170195407 @default.
- W2892466762 cites W2189821821 @default.
- W2892466762 cites W2261239253 @default.
- W2892466762 cites W2765915393 @default.
- W2892466762 cites W3122552364 @default.
- W2892466762 cites W3123306252 @default.
- W2892466762 cites W3123816807 @default.
- W2892466762 cites W3125148681 @default.
- W2892466762 cites W3125560741 @default.
- W2892466762 doi "https://doi.org/10.1086/697683" @default.
- W2892466762 hasPublicationYear "2018" @default.
- W2892466762 type Work @default.
- W2892466762 sameAs 2892466762 @default.
- W2892466762 citedByCount "29" @default.
- W2892466762 countsByYear W28924667622017 @default.
- W2892466762 countsByYear W28924667622019 @default.
- W2892466762 countsByYear W28924667622020 @default.
- W2892466762 countsByYear W28924667622021 @default.
- W2892466762 countsByYear W28924667622022 @default.
- W2892466762 countsByYear W28924667622023 @default.
- W2892466762 crossrefType "journal-article" @default.
- W2892466762 hasAuthorship W2892466762A5017274555 @default.
- W2892466762 hasAuthorship W2892466762A5032510909 @default.
- W2892466762 hasAuthorship W2892466762A5035424932 @default.
- W2892466762 hasAuthorship W2892466762A5065781666 @default.
- W2892466762 hasConcept C100001284 @default.
- W2892466762 hasConcept C10138342 @default.
- W2892466762 hasConcept C108170787 @default.
- W2892466762 hasConcept C111472728 @default.
- W2892466762 hasConcept C121955636 @default.
- W2892466762 hasConcept C121964417 @default.
- W2892466762 hasConcept C138885662 @default.
- W2892466762 hasConcept C144133560 @default.
- W2892466762 hasConcept C145097563 @default.
- W2892466762 hasConcept C15744967 @default.
- W2892466762 hasConcept C162324750 @default.
- W2892466762 hasConcept C162853370 @default.
- W2892466762 hasConcept C17744445 @default.
- W2892466762 hasConcept C195487862 @default.
- W2892466762 hasConcept C199521495 @default.
- W2892466762 hasConcept C199539241 @default.
- W2892466762 hasConcept C2779777834 @default.
- W2892466762 hasConcept C2780378061 @default.
- W2892466762 hasConcept C2781460075 @default.
- W2892466762 hasConcept C2993958944 @default.
- W2892466762 hasConcept C77805123 @default.
- W2892466762 hasConcept C91602232 @default.
- W2892466762 hasConceptScore W2892466762C100001284 @default.
- W2892466762 hasConceptScore W2892466762C10138342 @default.
- W2892466762 hasConceptScore W2892466762C108170787 @default.
- W2892466762 hasConceptScore W2892466762C111472728 @default.
- W2892466762 hasConceptScore W2892466762C121955636 @default.
- W2892466762 hasConceptScore W2892466762C121964417 @default.
- W2892466762 hasConceptScore W2892466762C138885662 @default.
- W2892466762 hasConceptScore W2892466762C144133560 @default.
- W2892466762 hasConceptScore W2892466762C145097563 @default.
- W2892466762 hasConceptScore W2892466762C15744967 @default.
- W2892466762 hasConceptScore W2892466762C162324750 @default.
- W2892466762 hasConceptScore W2892466762C162853370 @default.
- W2892466762 hasConceptScore W2892466762C17744445 @default.
- W2892466762 hasConceptScore W2892466762C195487862 @default.
- W2892466762 hasConceptScore W2892466762C199521495 @default.
- W2892466762 hasConceptScore W2892466762C199539241 @default.
- W2892466762 hasConceptScore W2892466762C2779777834 @default.
- W2892466762 hasConceptScore W2892466762C2780378061 @default.
- W2892466762 hasConceptScore W2892466762C2781460075 @default.
- W2892466762 hasConceptScore W2892466762C2993958944 @default.
- W2892466762 hasConceptScore W2892466762C77805123 @default.
- W2892466762 hasConceptScore W2892466762C91602232 @default.