Tax Compliance with Endogenous Audit Selection Rules

C-Tier

Journal: Kyklos

Year: 1993

Volume: 46

Issue: 1

Pages: 27-45

Authors (3)

JAMES ALM (Tulane University) MARK B. CRONSHAW (not in RePEc) MICHAEL MCKEE (Appalachian State University)

Score contribution per author:

0.335 = (α=2.01 / 3 authors) × 0.5x C-tier

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