Excerpt
Excerpt
Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit Strategies. Dina Pomeranz, January 2014, Paper. "Reducing tax evasion is a key challenge for governments around the world, particularly in developing countries. This paper presents a methodology to generate information to optimize audit strategies. Randomly selected taxpayers receive a deterrence message. Comparing their subsequent tax payments to a control group allows estimating what types of taxpayers are more likely to respond to an increase in perceived audit probability. This information can be used to..." verified October 6, 2014