Misperceptions about Tax Audits

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 sourc...

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Detalles Bibliográficos
Autores principales: Bérgolo Sosa, Marcelo, Ceni, Rodrigo, Cruces, Guillermo Antonio, Giaccobasso, Matías, Pérez Truglia, Ricardo
Formato: Articulo
Lenguaje:Inglés
Publicado: 2018
Materias:
Ciencias Económicas
Economía
Income taxes
Evasion rate
Inflation rates
Exchange rates
Misperceptions
Acceso en línea:http://sedici.unlp.edu.ar/handle/10915/125132
Aporte de:
Aportado por : SEDICI (UNLP) de Universidad Nacional de La Plata .
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spelling I19-R120-10915-1251322021-12-03T01:56:15Z http://sedici.unlp.edu.ar/handle/10915/125132 issn:2574-0768 issn:2574-0776 Misperceptions about Tax Audits Bérgolo Sosa, Marcelo Ceni, Rodrigo Cruces, Guillermo Antonio Giaccobasso, Matías Pérez Truglia, Ricardo 2018-05 2021-09-17T19:11:30Z en Ciencias Económicas Economía Income taxes Evasion rate Inflation rates Exchange rates Misperceptions 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. Centro de Estudios Distributivos, Laborales y Sociales Articulo Articulo http://creativecommons.org/licenses/by-nc-sa/4.0/ Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) application/pdf 83-87
institution Universidad Nacional de La Plata
institution_str I-19
repository_str R-120
collection SEDICI (UNLP)
language Inglés
topic Ciencias Económicas
Economía
Income taxes
Evasion rate
Inflation rates
Exchange rates
Misperceptions
spellingShingle Ciencias Económicas
Economía
Income taxes
Evasion rate
Inflation rates
Exchange rates
Misperceptions
Bérgolo Sosa, Marcelo
Ceni, Rodrigo
Cruces, Guillermo Antonio
Giaccobasso, Matías
Pérez Truglia, Ricardo
Misperceptions about Tax Audits
topic_facet Ciencias Económicas
Economía
Income taxes
Evasion rate
Inflation rates
Exchange rates
Misperceptions
description 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.
format Articulo
Articulo
author Bérgolo Sosa, Marcelo
Ceni, Rodrigo
Cruces, Guillermo Antonio
Giaccobasso, Matías
Pérez Truglia, Ricardo
author_facet Bérgolo Sosa, Marcelo
Ceni, Rodrigo
Cruces, Guillermo Antonio
Giaccobasso, Matías
Pérez Truglia, Ricardo
author_sort Bérgolo Sosa, Marcelo
title Misperceptions about Tax Audits
title_short Misperceptions about Tax Audits
title_full Misperceptions about Tax Audits
title_fullStr Misperceptions about Tax Audits
title_full_unstemmed Misperceptions about Tax Audits
title_sort misperceptions about tax audits
publishDate 2018
url http://sedici.unlp.edu.ar/handle/10915/125132
work_keys_str_mv AT bergolososamarcelo misperceptionsabouttaxaudits
AT cenirodrigo misperceptionsabouttaxaudits
AT crucesguillermoantonio misperceptionsabouttaxaudits
AT giaccobassomatias misperceptionsabouttaxaudits
AT pereztrugliaricardo misperceptionsabouttaxaudits
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