Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/310939 
Year of Publication: 
2025
Citation: 
[Journal:] EconPol Forum [ISSN:] 2752-1184 [Volume:] 26 [Issue:] 1 [Year:] 2025 [Pages:] 41-44
Publisher: 
CESifo GmbH, Munich
Abstract: 
Tax administrations increasingly use audits via mail (correspondence audits) to audit taxpayers. Correspondence audits are cheaper than face-to-face audits but their effects on compliance are unclear. We investigate the effects of correspondence and face-to-face audits on post-audit tax reporting. We find that face-to-face audits generally have strong positive effects on subsequent compliance. Correspondence audits sometimes reduce compliance, impacting the optimal balance between audit types.
Document Type: 
Article

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