NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Brian Erard

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NBER Working Papers and Publications

January 1996The Relationship between State and Federal Tax Audits
with James Alm, Jonathan S. Feinstein
in Empirical Foundations of Household Taxation, Martin Feldstein and James M. Poterba, editors
May 1995The Relationship between State and Federal Tax Audits
with James Alm, Jonathan S. Feinstein: w5134
In this paper we present an econometric analysis of state and federal tax audits. We first present results from a survey of state tax administrators. The survey results indicate that most state tax audit programs are small and rely extensively on information provided by the IRS, although some programs are large and sophisticated. We then present results from a detailed econometric analysis of Oregon state and federal tax returns and tax audits for tax year 1987. Our analysis generates three main conclusions. First, Oregon state and IRS selection criteria are similar, but not identical, suggesting that both tax agencies might benefit from greater sharing of information, especially in some audit classes. Second, Oregon state and IRS audit assessments are strongly positively correlated,...

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