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My paper is especially interesting in several respects. First, it measures tax enforcement
by IRS audit probabilities from Transactional Records Access Clearinghouse (TRAC), a
private data research organization. TRAC obtains
this information directly from IRS's Audit
Management Information Reporting System (=AIMS) from which IRS itself also generates official reports for the public and Congress. The use of IRS audit probabilities from TRAC as a
proxy for tax enforcement is quite new in this
research field, and largely contributes to quantifying unobservable tax enforcement level.
Before the introduction of TRAC data, the
effect of change in tax enforcement was only examined through an event study (e.g.Desai et al
, 2007) in whichthe election of Vladimir Putin and his introduction of unprecedentedly strict tax
regulation was used as an event and the change in
the behaviors of firms before and after the event
was measured to study the effect of tax enforcement.....[Citing TRAC Research].
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