Putting TRAC to Work
  Legal and Scholarly
Journal of Finance and Accountancy, The University of Texas at San Antonio

The effect of tax regime changes on the market valu ation of tax avoidance?
By Carlos E. Jiménez-Angueira

Data on the IRS Audit Coverage for corporations (Transactional Records Access Clearinghouse 2008) indicates that between 2003 and 2005 the IRS put more efforts in auditing corporate taxpayers but that those efforts may have not been significant enough to make corporate taxpayers shifting their tax avoidance behavior.......[citing TRAC research].

Transactional Records Access Clearinghouse, Syracuse University
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