Once Bitten, Twice Shy? The Lasting Impact of Enforcement on Tax Compliance
利用美国国税局2006-2009年的随机审计数据，发现审计短期内能增加纳税，但缺乏第三方报告时效果短暂；高收入波动者恢复快，老练纳税人受执法影响小。
We examine the impact of enforcement on subsequent compliance behavior by taxpayers. Exploiting waves of randomized audits by the Internal Revenue Service from 2006 to 2009, we find three long-run responses by taxpayers. First, audits increase tax payments substantially in following years, but this effect is short-lived when third-party reporting is not available. Second, taxpayers with high income volatility revert to their preaudit behavior quickly. Third, sophisticated taxpayers are affected less by enforcement. These responses reveal how taxpayers perceive the enforcement risk and change their noncompliance according to the dynamics of the information barrier between them and the enforcement agency.