Publications By Author

Title: How to Evaluate Tax Expenditures

Author: Beer, Sebastian ; Benedek, Dora ; Erard, Brian ; Loeprick, Jan

Series: How-To Note No 2022/005

Date: November 30, 2022

Subject: Expenditure Public financial management (PFM) Revenue administration Tax policy Taxes

Title: Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers

Author: Beer, Sebastian ; Kasper, Matthias ; Kirchler, Erich ; Erard, Brian

Series: Working Paper No. 2019/223

Date: October 11, 2019

Subject: Auditing National accounts Personal income Public financial management (PFM) Revenue administration Tax assessments Tax auditing and verification Tax return filing compliance