Firms response to tax enforcement through audits

Agostini, Claudio, Atal, Juan Pablo and Repetto, Andrea (2018) Firms response to tax enforcement through audits. Centre for Business Taxation Working Paper, Oxford.

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Abstract

Understanding tax non-compliance and the effect of different enforcement strategies is relevant for improving the efficiency and efficacy of tax policy. Using administrative data provided by Chile’s tax authority we analyze the dynamic effects of real-world tax audits for the universe of firms. The results show that audits have significant impacts on the corporate income tax base and sales of audited firms. The effects are mostly concentrated among micro firms and last up to one year after the audit. We exploit the rich panel dataset to
alleviate concerns about non-random audits.

Item Type: Other Working Paper
Keywords: Oxford University Centre for Business Taxation
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation > CBT Working Papers
Date Deposited: 18 Jan 2019 15:55
Last Modified: 18 Jan 2019 15:55
Funders: CONICYT through the International Cooperation Research grant DPI20140108.
URI: http://eureka.sbs.ox.ac.uk/id/eprint/7258

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