We examine the impact of enforcement on subsequent compliance behavior by taxpayers. Exploiting waves of randomized audits by the Internal Revenue Service from 2006 to 2009, we find three long-run responses by taxpayers. First, audits increase tax payments substantially in following years, but this effect is short-lived when third-party reporting is not available. Second, taxpayers with high income volatility revert to their preaudit behavior quickly. Third, sophisticated taxpayers are affected less by enforcement. These responses reveal how taxpayers perceive the enforcement risk and change their noncompliance according to the dynamics of the information barrier between them and the enforcement agency.

中文翻译：

---

一朝被蛇咬十年怕井绳？执法对税收合规的持久影响

我们研究了执法对纳税人随后的合规行为的影响。利用2006年至2009年美国国税局的随机审计浪潮，我们发现纳税人的三项长期应对措施。首先，审计会在接下来的几年中大幅增加纳税额，但是当没有第三方报告时，这种影响是短暂的。其次，高收入波动的纳税人会迅速恢复其审计前的行为。第三，熟练的纳税人受到执法的影响较小。这些反应揭示了纳税人如何根据执法机构之间信息壁垒的动态来感知执法风险并改变违规行为。