search query: @indexterm tax evasion / total: 119
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| Author: | Erard, B. |
| Title: | Self-selection with measurement errors: A microeconometric analysis of the decision to seek tax assistance and its implications for tax compliance. |
| Journal: | Journal of Econometrics
1997 : DEC, VOL. 81:2, p. 319-356 |
| Index terms: | TAX EVASION MEASUREMENT THEORY MICROECONOMICS |
| Language: | eng |
| Abstract: | A joint analysis of tax preparation mode and federal income tax noncompliance is performed using individual level audit data. |
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