The relationship between state and federal tax audits

In this paper we present an econometric analysis of state and federal tax audits. We first present results from a survey of state tax administrators. The survey results indicate that most state tax audit programs are small and rely extensively on information provided by the IRS, although some progra...

Ausführliche Beschreibung

Bibliographische Detailangaben

Hauptverfasser:	Alm, James (VerfasserIn), Erard, Brian (VerfasserIn), Feinstein, Jonathan S. (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Cambridge, Mass. 1995
Schriftenreihe:	National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series 5134
Schlagworte:	Tax auditing > United States USA
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