Abstract:A tax audit is a tool for tax authorities to verify the accuracy of taxpayers' income and deductions. This research aims to measure the impact selfimposed or voluntary tax audit on individual taxpayer reported income using difference-in-differences (DiD). We compared the annual taxpayers' reported income before and after-tax audit in 2012. The results show while the effect of a voluntary tax audit is negative for the lowest income bracket, it is significantly positive for the higher income bracket. Also, the e… Show more
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