Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data-Reference-Cited by-同舟云学术

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Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data

Published:2024-09 Issue: Volume:170 Page:103292
ISSN:0304-3878
Container-title:Journal of Development Economics
language:en
Short-container-title:Journal of Development Economics

Author:

Kotsogiannis Christos^ORCID,Salvadori Luca^ORCID,Karangwa John,Mukamana Theonille^ORCID

Funder

Economic and Social Research Council

State Agency of Research

Generalitat de Catalunya

Government of Catalonia Agency for Administration of University and Research Grants

Publisher

Elsevier BV

Reference57 articles.

1. The dynamic effects of tax audits;Advani;Rev. Econ. Stat.,2023

2. Income tax evasion: A theoretical analysis;Allingham;J. Public Econ.,1972

3. 40 Years of tax evasion games: A meta-analysis;Alm;Exp. Econ.,2021

4. Nudging for tax compliance: A meta-analysis;Antinuan,2020

5. Synthetic difference-in-differences;Arkhangelsky;Amer. Econ. Rev.,2021

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