| ID | 364010 |
| Title Proper | An econometric analysis of audit policy and income tax evasion in Israel |
| Other Title Information | Discussion Paper Series. Discussion Paper No: 99.03, August 1999 (Draft) |
| Language | ENG |
| Author | Romanov, Dmitri |
| Summary / Abstract (Note) | The study presents an econometric model comprised of two interrelated equations: the taxpayer's non-compliance decision and the tax agency's audit selection rule. Estimation of the model, controlled for sample selectivity and possible fractional detection, relates to micro-level data from the Israeli Income Tax Administration. |
| `In' analytical Note | In Friedberg, Rachel M.: The impact of mass migration on the Israeli labor market. [Discussion Paper Series. Discussion Paper No: 98.01, January 1998 (Draft)] Jerusalem. The Maurice Falk Institute for Economic Research in Israel, 1998. |
| Key Words | Econometric Analysis - Israel ; Income Tax - Israel ; Audit Policy - Israel |