Misperceptions about Tax Audits
(2018)
Journal Article
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
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... Read More about Misperceptions about Tax Audits.