Tax Audits

Tax Audits is an administrative enforcement procedure in tax administration that involves the systematic examination and verification by a tax authority of a taxpayer’s returns, accounts, and related information to assess the correctness of tax liabilities and ensure compliance with applicable tax laws.

617

Publications

32.6K

Citations

1.1K

Authors

529

Institutions

Publications per year

2017–2026

256

Variants

Tax Audit

Parents

Corporate TaxationTax AdministrationTax Procedure

Children

Audit Adjustment DeterminantsAudit Case SelectionAudit Probability ModelingCorporate Income Tax AuditsCorrespondence AuditsElectronic Tax AuditsIndirect Tax AuditsInternational Tax AuditsJoint Tax AuditsPayroll Tax Audits

Publications

617

Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark

Henrik Kleven, Martin Knudsen, Claus Thustrup Kreiner et al. · Econometrica · 2011 · 1.2K citations · Full text

Public Affairs, Accountancy, Public Finance +17

Empirical tax research in accounting

Douglas A. Shackelford, Terry Shevlin · Journal of Accounting and Economics · 2001 · 881 citations

Business, Accountancy, Accounting +10

Incentives for Tax Planning and Avoidance: Evidence from the Field

John R. Graham, Michelle Hanlon, Terry Shevlin et al. · The Accounting Review · 2013 · 848 citations

Law, Accountancy, Accounting +15

Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota

Joel Slemrod, Marsha Blumenthal, Charles W. Christian · Journal of Public Economics · 2001 · 785 citations

Business, Accountancy, Accounting +13

Tax Evasion and Inequality

Annette Alstadsæter, Niels Johannesen, Gabriel Zucman · American Economic Review · 2019 · 569 citations · Full text

Public Affairs, Economics, Public Finance +12

1–5 of 617

Authors

1.1K

EK
Erich Kirchler
University of Vienna, Austria
17 publications · 1.1K citations
16
h-index
JA
James Alm
Tulane University, United States
19 publications · 1.4K citations
14
h-index
LF
Lillian F. Mills
The University of Texas at Austin, United States
12 publications · 1.2K citations
12
h-index
MM
Michael McKee
University of New Mexico, United States
10 publications · 1K citations
10
h-index
TC
Thomas C. Omer
University of Nebraska–Lincoln, United States
10 publications · 1K citations
10
h-index

1–5 of 1.1K

Institutions

529

1–8 of 529

Venues

SSRN Electronic Journal
Repository · 65 publications · 2.5K citations
26
h-index
The Accounting Review
17 publications · 3.3K citations
17
h-index
National Tax Journal
NTJ · 19 publications · 2.2K citations
17
h-index
Journal of the American Taxation Association
16 publications · 497 citations
14
h-index
RePEc: Research Papers in Economics
Repository · 12 publications · 347 citations
11
h-index

1–5