Selection rules for Sales Tax audits

In this paper we discuss the relevance of the major results found on theliterature about optimal auditing rules to the case of a commodity tax. Wefound out that literature’s usual recommendations are not applied by taxadministrations. In our understanding, this happens because of: i) there isa key d...

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Bibliographic Details
Main Author: Arias, Roberto José
Format: Online
Language:spa
Published: Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba. 2004
Subjects:
Online Access:https://revistas.unc.edu.ar/index.php/REyE/article/view/3806

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