On November 8, 2023, Nathaniel Hendren testified to the United States Senate Committee on the Budget, citing joint research with Will Boning, Ben Sprung-Keyser, and Ellen Stuart on the returns to tax audits across the income distribution.
The paper shows much greater returns to IRS audits than previously estimated, particularly for the highest earners – and finds no evidence that marginal returns would be diminished if the IRS expanded enforcement back to 2010 levels.