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Economic and Political Studies Volume 12, 2024 - Issue 2
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Research Articles

Tax enforcement activities: Evidence on the impact of a threat-of-audit letter

Carlo V. Fiorioa Department of Economics, Management and Quantitative Methods (DEMM), University of Milan, Milan, Italy;b The Research Institute for the Evaluation of Public Policies, Bruno Kessler Foundation (FBK-IRVAPP), Trento, Italy;c Dondena Centre, Milan, Italy
&
Alessandro Santorod Department of Economics, Management and Statistics (DEMS), University of Milan-Bicocca, Milan, Italy;e Centre for European Studies (CefES), University of Milan-Bicocca, Milan, ItalyCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-4646-3583
ORCID Icon
Pages 171-187 | Received 05 Nov 2021, Accepted 19 Oct 2022, Published online: 18 Apr 2023

References

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  • Santoro, Alessandro, and Carlo V. Fiorio. 2011. “Taxpayer Behavior When Audit Rules Are Known: Evidence from Italy.” Public Finance Review 39 (1): 103–123.
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  • Slemrod, Joel, Marsha Blumenthal, and Charles Christian. 2001. “Taxpayer Response to an Increased Probability of Audit: Evidence from a Controlled Experiment in Minnesota.” Journal of Public Economics 79 (3): 455–483.
  • Slemrod, Joel, Brett Collins, Jeffrey Hoopes, Daniel Reck, and Michael Sebastiani. 2017. “Does Credit-card Information Reporting Improve Small-business Tax Compliance?” Journal of Public Economics 149: 1–19.

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