Concepedia

Tax Audit Coverage

Tax Audit Coverage is a metric within tax administration research that quantifies the proportion of taxpayers or tax returns subject to audit examination relative to the total population under jurisdiction, thereby distinguishing it from related oversight measures by focusing specifically on the extent of audit enforcement activity.

8

Publications

657

Citations

18

Authors

17

Institutions

Publications per year

2017–2026

3

Parents

Publications

8

Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries

Henrik Kleven, Claus Thustrup Kreiner, Emmanuel Saez · Economica · 2016 · 334 citations · Full text

, , +16

Audit Classes and Tax Enforcement Policy

Suzanne Scotchmer · American Economic Review · 1987 · 112 citations

, , +14

Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries

Henrik Kleven, Claus Thustrup Kreiner, Emmanuel Saez · National Bureau of Economic Research · 2009 · 91 citations · Full text

, , +16

Corporate Tax Enforcement Externalities and the Banking Sector

John Gallemore, Martin Jacob · Journal of Accounting Research · 2020 · 76 citations

, , +14

Whistle-blowers as a Deterrent to Tax Evasion

Yosef Mealem, Yossef Tobol, Gideon Yaniv · Public Finance Review · 2010 · 13 citations

, , +15

1–5 of 8

Authors

18

  1. ES
    Emmanuel Saez

    University of California, Berkeley, United States

    2 publications · 425 citations

    2

    h-index

  2. CT
    Claus Thustrup Kreiner

    University of Copenhagen, Denmark

    2 publications · 425 citations

    2

    h-index

  3. HK
    Henrik Kleven

    London School of Economics and Political Science, United Kingdom

    2 publications · 425 citations

    2

    h-index

  4. MG
    Matías Giaccobasso

    Universidad de la República de Uruguay, Uruguay

    1 publications · 10 citations

    1

    h-index

  5. MJ
    Martin Jacob

    WHU – Otto Beisheim School of Management, Germany

    1 publications · 76 citations

    1

    h-index

1–5 of 18

Institutions

17

  1. University of California, Berkeley

    Berkeley, United States

    3 h-index

    5 publications

    617 citations

  2. University of Copenhagen

    Copenhagen, Denmark

    2 h-index

    4 publications

    607 citations

  3. National Bureau of Economic Research

    Cambridge, United States

    2 h-index

    4 publications

    283 citations

  4. London School of Economics and Political Science

    London, United Kingdom

    2 h-index

    4 publications

    607 citations

  5. IZA - Institute of Labor Economics

    Bonn, Germany

    1 h-index

    1 publications

    10 citations

  6. Netanya Academic College

    Netanya, Israel

    1 h-index

    1 publications

    13 citations

  7. Universidad Nacional de La Plata

    La Plata, Argentina

    1 h-index

    1 publications

    10 citations

  8. College of Management Academic Studies

    Rishon LeZiyyon, Israel

    1 h-index

    1 publications

    13 citations

1–8 of 17

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 21 citations

    2

    h-index

  2. American Economic Review

    1 publications · 112 citations

    1

    h-index

  3. Economica

    1 publications · 334 citations

    1

    h-index

  4. Public Finance Review

    PFR · 1 publications · 13 citations

    1

    h-index

  5. National Bureau of Economic Research

    Repository · 1 publications · 91 citations

    1

    h-index

1–5