Research Teams |
Misperceptions about Tax Audits.Year:
2018
Author/s: Bérgolo, Marcelo , Ceni Gonzalez, Rodrigo , Giaccobasso, Matías, Cruces, Guillermo; Pérez-Truglia, Ricardo
Areas: Labor Economics
Editorial: AEA Papers and Proceedings
Nº of Pages: 83-87
AbstractFor 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. |
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