Marcelo B�rgolo
Misperceptions about Tax Audits
B�rgolo, Marcelo; Ceni, Rodrigo; Cruces, Guillermo; Giaccobasso, Matias; Perez-Truglia, Ricardo
Authors
Rodrigo Ceni
GUILLERMO CRUCES Guillermo.Cruces@nottingham.ac.uk
Professor of Economics
Matias Giaccobasso
Ricardo Perez-Truglia
Abstract
For some entities, the utility-maximizing evasion rate depends substantially on tax audit features, such as audit probabilities and penalty rates. Bergolo et al. (2017) document large misperceptions about these features. In this paper, we expand the analysis of survey data to explore potential sources of these misperceptions. Of all the channels that we explore, recent contact with audits best explains differences in misperceptions.
Citation
Bérgolo, M., Ceni, R., Cruces, G., Giaccobasso, M., & Perez-Truglia, R. (2018). Misperceptions about Tax Audits. AEA Papers and Proceedings, 108, 83-87. https://doi.org/10.1257/pandp.20181039
Journal Article Type | Article |
---|---|
Acceptance Date | Jan 12, 2018 |
Publication Date | May 1, 2018 |
Deposit Date | Oct 30, 2020 |
Publicly Available Date | Oct 30, 2020 |
Journal | AEA Papers and Proceedings |
Print ISSN | 2574-0768 |
Electronic ISSN | 2574-0776 |
Publisher | American Economic Association |
Peer Reviewed | Peer Reviewed |
Volume | 108 |
Pages | 83-87 |
DOI | https://doi.org/10.1257/pandp.20181039 |
Public URL | https://nottingham-repository.worktribe.com/output/5008115 |
Publisher URL | https://www.aeaweb.org/articles?id=10.1257/pandp.20181039 |
Additional Information | Bérgolo, Marcelo, Rodrigo Ceni, Guillermo Cruces, Matias Giaccobasso, and Ricardo Perez-Truglia. 2018. "Misperceptions about Tax Audits." AEA Papers and Proceedings, 108: 83-87. |
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