Audit Publicity and Tax Compliance: A Natural Experiment

B-Tier
Journal: Scandanavian Journal of Economics
Year: 2020
Volume: 122
Issue: 1
Pages: 81-108

Score contribution per author:

0.503 = (α=2.01 / 4 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

We use confidential data on value‐added tax payments at the sector level, in two large Italian cities, to estimate the effect of audit publicity on the tax compliance of local sellers. By employing a difference‐in‐differences identification strategy, we find that such publicity has a positive effect on fiscal declarations made shortly thereafter. The results suggest that increasing awareness on future audits via the media can be an important instrument in the hands of tax authorities.

Technical Details

RePEc Handle
repec:bla:scandj:v:122:y:2020:i:1:p:81-108
Journal Field
General
Author Count
4
Added to Database
2026-01-24