Data for: The backfiring effect of auditing on tax compliance

Published: 29 August 2017| Version 1 | DOI: 10.17632/4dhhn96dsn.1
Juan P. Mendoza,
Erich Kirchler,
Jacco Wielhouwer


This file contains the dataset and Stata commands used to test a possible U-shaped association between auditing level (measured as number of verification actions taken by tax authorities per 100 taxpayers in each country) and tax compliance (measured as business executives’ perception of tax evasion). All the data included in the dataset are publicly available.