Research on the effects of audits on individual compliance has been inconclusive. In this paper, we analyze for the fi rst time VAT tax return information and enforcement data to assess the impact of audits on subsequent compliance of taxpayers in Argentina and Chile. The evidence of this unique data set shows that audits have the undesired effect of furthering noncompliance behavior among cheaters but a more positive effect among those prone to compliance. Descriptive and multivariate analysis supports the assumption that the effects of additional assessments on individuals are offset by higher subsequent evasion presumably to compensate for taxpayers' costs incurred in audits.
including the product indication registered at the Thai Food and Drug Administration. RESULTS: Disease awareness activities were found 47 times in various media, of which 48.9% were on the internet, 46.8% in magazines, and 4.3% in television programs. The main agents of information dissemination were government-affiliated organizations (36.7%), medical associations (19.1%), private hospitals (12.8%), and the pharmaceutical industry (10.7%), however, 14.9% was unidentifiable regarding its origin. The most common pattern of presentation was in review or editorial articles and the "fearing appeal" was the most typical presentation (59.6%). Nevertheless, 10.6% of the presented data were scientifically incorrect according to the evidence-based and claimed data. On websites, there was a connection between the sponsoring drug companies of the disease awareness activities through the branded logo, the theme color of the website, and the product packaging that matched with the specific number the HPV strands. Moreover, the hotline contact numbers, which were sponsored by the pharmaceutical industry, were also available on the websites and magazines for consumers to learn more about cervical cancer. CONCLUSIONS: Disease awareness activities are commonly found in Thailand and may pose some due concern regarding the misleading claims in the mass media.
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