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Author/s: Bérgolo, Marcelo ; Ceni Gonzalez, Rodrigo ; Giaccobasso, Matías; Cruces, Guillermo; Pérez-Truglia, Ricardo
Date: 2018
Editorial: AEA Papers and Proceedings, 108 : 83-87
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.

Date: 2009
Author/s: Dean, Andrés
Editorial: Quantum
The aim of the article is to review the theoretical literature that analyses a research problem seldom studied. Why worker cooperatives represent an insignificant proportion of firm’s population and total employment in any contemporary market economy?

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