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...
Guardado en:
Autores principales: | , , , , |
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Formato: | Articulo |
Lenguaje: | Inglés |
Publicado: |
2018
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Materias: | |
Acceso en línea: | http://sedici.unlp.edu.ar/handle/10915/125132 |
Aporte de: |
id |
I19-R120-10915-125132 |
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record_format |
dspace |
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 |
bdutipo_str |
Repositorios |
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