Construct · 1 fields · 1 citations

audit cut-off rule: a standalone construct

One name. One construct. A landmark on the map.

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auditcut-off rule1 CONSTRUCTAudit cut-off ruleREINGANUM · TAXATION

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Taxation

a tax enforcement policy that audits every return reporting income below a threshold, shown to dominate random auditing in a principal-agent model.

In taxation, audit cut-off rule refers to a tax enforcement policy that audits every return reporting income below a threshold, shown to dominate random auditing in a principal-agent model. This meaning comes from Reinganum (1985) in Journal of Public Economics.[1]

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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone constructmodel3 fields · 3 citationsjingle · one word, three constructspolicy2 fields · 4 citationsjingle · one word, two constructs

References

  1. Reinganum, J. F., & Wilde, L. L. (1985). Income tax compliance in a principal-agent framework. Journal of Public Economics, 26(1), 1-18. https://doi.org/10.1016/0047-2727(85)90035-0

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