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 Putting TRAC to Work |
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Essex Business School, University of Essex |
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November 2018 |
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"Does tax enforcement matter for the cost of bank loans? Evidence from the United States"
By Theodora Bermpei and Antonios Nikolaos Kalyvas
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We obtain information on the rate of IRS audits
from the Transactional Records Access Clearing House(TRAC. TRAC, which is based in Syracuse
University, sources its data from the IRS system that the agency uses for its internal use and
its communication of information to the public and the US Congress.
T
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Transactional Records Access Clearinghouse, Syracuse University
Copyright 2018
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