Self-selection with measurement errors. A microeconometric analysis of the decision to seek tax assistance and its implications for tax compliance

DOI10.1016/S0304-4076(97)86570-0MaRDI QIDQ1372918zbMATH OpenFDO

Authors Brian Erard

Publication date 25 January 1999

Published in Journal of Econometrics (Search for Journal in Brave)

zbMATH Keywords

measurement errorsample selectiontax evasionaudit datatax noncompliancetax preparer

Mathematics Subject Classification ID

Applications of statistics to economics (62P20) Mathematical economics (91B99)

Recommendations

• Tax evasion: models with self-audit
• Effective federal individual income tax functions: A specification search
• Tax evasion and uncertainty in a dynamic context
• Tax auditing using statistical information about taxpayers

Cites work

• scientific article; zbMATH DE number 3161620 (Why is no real title available?)
• Pseudoisotopies and submersions of a compact manifold to the circle

Cited in

(1)

• 2-step gradient boosting approach to selectivity bias correction in tax audit: an application to the VAT gap in Italy

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