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- W3122409655 abstract "The audit policy of a tax authority can signal its audit effectiveness. We model this process and show that in limited circumstances an ineffective authority can masquerade as being effective. We show that high maximal penalties imply underreporting of income." @default.
- W3122409655 created "2021-02-01" @default.
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- W3122409655 date "2014-01-01" @default.
- W3122409655 modified "2023-09-23" @default.
- W3122409655 title "Signaling with Audits: Mimicry, Wasteful Expenditures, and Non-compliance in a Model of Tax Enforcement" @default.
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