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Audit selection and income tax underreporting in the tax compliance game

Optimal TaxationCorporate TaxLawTax Compliance GameAuditingTax IncentiveCorporate TaxationTax PolicyIncome Tax UnderreportingAudit Market StructureTax LawEconomicsAccountingTax AvoidanceFinanceTax ComplianceAudit SelectionBusinessAudit RegulationAccounting Audit