DISCUSSION OF Costly False Detection Errors and Taxpayer Rights Legislation: Implications for Tax Compliance, Audit Policy and Revenue Collections.
本文讨论了一篇关于纳税人权利立法对税收遵从和审计政策影响的文章，指出其将税企互动分为审计和诉讼两阶段，并批评其因追求结果普遍性而牺牲了经济洞察。
Abstract Offers a discussion of the article entitled "Costly False Detection Errors and Taxpayer Rights Legislation: Implications for Tax Compliance, Audit Policy and Revenue Collections," by Shelley C. Rhoades in this issue of "The Journal of the American Taxation Association." Suggestion that the article treats the interaction between the taxpayer and the tax authority as a two-stage process, the "audit stage" and the "litigation stage"; Discussion of the Taxpayer Bill of Rights 2; Criticism that the author sacrifices economic insight for the sake of generality of results.