Tax Enforcement and Evasion

Evelyn Smith, eannes@umich.edu

Alina Pfrang, Stanford University

Behavioral Effects of Tax Enforcement on Non-Compliant Business Taxpayers: Evidence from Administrative Tax Data - Alex Turk, Internal Revenue Service; Yan Sun, Internal Revenue Service; Brett Collins, Internal Revenue Service; Mark Payne, Internal Revenue Service; Hyeongyul "Sean" Roh, sean.roh@irs.gov; Chris Wilson, IRS

How Long Does the Impact of Corruption Persist? Evidence From Self-Reported Tax Morale by Multi-Generational Immigrants - Abu Bakkar Siddique, Florida Atlantic University

The Tax Authority as Social Media Influencer - Benjamin Yost, yostb@bc.edu

Corporate Patent Transfers to Tax Havens - Angie Pae, angiepae@umich.edu