Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment
The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a large-scale field experiment in collaboration with Urugua...
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| Autores principales: | Bérgolo Sosa, Marcelo, Ceni, Rodrigo, Cruces, Guillermo Antonio, Giaccobasso, Matías, Pérez Truglia, Ricardo |
|---|---|
| Formato: | Articulo Documento de trabajo |
| Lenguaje: | Inglés |
| Publicado: |
2017
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| Materias: | |
| Acceso en línea: | http://sedici.unlp.edu.ar/handle/10915/125062 |
| Aporte de: |
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