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A note on the Erard & Feinstein tax audit model 
Linköping University, Department of Management and Engineering, Economic Information Systems.
(English)Manuscript (preprint) (Other academic)
Abstract [en]

This paper introduces a new method for the determination of near-optimal audit strategies with the Erard & Feinstein model. It is demonstrated that the solution method presented by Erard & Feinstein does not lead to optimal audit strategies. The new method simulates taxpayer behaviour for a class of audit functions among which the best function is selected. Using a simple class of functions, the resulting strategies are superior to those obtained with the Erard & Feinstein method.

The simulation method can easily handle variations of the model, for instance with involuntary taxpayer errors as well as with partially discrete true income distributions.

Keyword [en]
Tax auditing, audit strategy, tax fraud, mathematical modelling, optimization techniques
National Category
Mathematical Analysis
Identifiers
URN: urn:nbn:se:liu:diva-88751OAI: oai:DiVA.org:liu-88751DiVA: diva2:606048
Available from: 2013-02-18 Created: 2013-02-18 Last updated: 2013-02-18

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Appelgren, Leif H

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CiteExportLink to record
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Citation style
  • apa
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