“Bottom-Up Estimation of the VAT Gap in Bulgaria”
“Modeling Qualitative Outcomes by Supplementing Participant Data with General
Population Data: A New and More Versatile Approach”, Journal of Econometric Methods, Vol 11, No. 1, 2021
“Do Audits Deter or Provoke Noncompliance? Evidence on Self-Employed Taxpayers” (with Sebastian Beer, Matthias Kasper, and Erich Kirchler), CESifo Economic Studies. Vol 66, No. 3, 2020
“Flying Under the Radar: Ghosts and the Income Tax” (with Patrick Langetieg, Mark Payne, and Alan Plumley”, CESifo Economic Studies. Vol. 6, No. 3, 2020
“Doing More with Less? Using Data and Analytics to Overcome Shrinking Enforcement Budgets and Expanding Responsibilities” (with Alan Plumley), Canadian Tax Foundation, Proceedings of the 2018 Corporate Tax Management Conference on Tax and Technology.
“What Drives Income Tax Filing Compliance?” (with John Guyton, Patrick Langetieg, Mark Payne, and Alan Plumley), Proceedings of the 2016 Internal Revenue Service Research Conference, June 23, 2016.
“Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers” (with James Alm) Public Budgeting & Finance, Spring, 2016
“Expert Report: Colorado Use Tax Reporting Laws”, Case No. 13 CV 34855, May 16, 2014:
.“Supplemental Expert Report: Colorado Use Tax Reporting Laws”, Case No. 13 CV 34855, July 1, 2014:
“Best Practices in Tax Administration”, Testimony Before the Senate Finance Committee, April 12, 2011:
“Missing Returns vs. Missing Income: Estimating the Extent of Individual Income Tax Filing Noncompliance from IRS and Census Data” (with Pat Langetieg, Mark Payne, and Alan Plumley), 107th Annual Conference of the National Tax Association, Santa Fe, NM, November 13, 2014:
“Predicting Aggregate Taxpayer Compliance Behavior” (with Alan Plumley And Derek Snaidauf), 2011 Internal Revenue Service – Tax Policy Center Research Conference, Washington, DC, June 21, 2011:
“The Individual Income Tax Reporting Gap: What We See and What We Don’t” (with Jonathan Feinstein), Internal Revenue Service – Tax Policy Center Research Conference, Washington, DC, June 22, 2011
“Econometric Simulation Of the Income Tax Compliance Process for Small Businesses” (with George Contos, Ardeshir Eftekharzadeh, John Guyton, And Scott Stilmar), Proceedings Of The 2009 Winter Simulation Conference, Austin, TX, December 13-16, 2009:
“Participation And Compliance With the Earned Income Tax Credit” (with Marsha Blumenthal And Chih-Chin Ho), National Tax Journal, Vol. 58, No. 2, 2005:
“Explaining the U.S. Income Tax Compliance Continuum” (with Chih-Chin Ho), e-Journal of Tax Research, Vol. 1, No. 2, 2003:
“Econometric Models for Multi-Stage Audit Processes: An Application to the IRS National Research Program” (with Jonathan Feinstein), in Developing Alternative Frameworks for Explaining Tax Compliance, Edited by James Alm, Jorge Martinez-Vazquez, and Benno Torgler, 2010:
“Compliance Measurement And Workload Selection With Operational Audit Data”, Internal Revenue Service Research Conference, Washington, DC, June 11-12, 2002:
“Searching For Ghosts: Who are the Nonfilers and How Much Tax Do They Owe?”, Journal of Public Economics, Vol. 81, No. 1, 2001:
“Honesty And Evasion In the Tax Compliance Game” (with Jonathan Feinstein), Rand Journal of Economics, Vol. 25, No. 1, 1994:
“Tax Compliance” (with James Andreoni And Jonathan Feinstein), Journal of Economic Literature, Vol. 36, No. 2, 1998:
“The Income Tax Compliance Burden on Canadian Big Business”, Technical Committee on Business Taxation, Working Paper 97-2, 1997:
“The Influence of Tax Audits on Reporting Behavior”, in Why People Pay Taxes: Compliance and Enforcement, Edited by Joel Slemrod, 1992:
“A Critical Review of the Empirical Research on Canadian Tax Compliance”, Technical Committee on Business Taxation, Working Paper 97-6, 1997:
“The Role of Moral Sentiments and Audit Perceptions In Tax Compliance” (With Jonathan Feinstein), Public Finance/Finances Publiques, Vol. 49, 1994:
“The Relationship Between State and Federal Tax Audits” (With James Alm and Jonathan Feinstein), In Empirical Foundations Of Household Taxation, Edited by Martin Feldstein and James Poterba, 1996: