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:
SEDICI (UNLP) de Universidad Nacional de La Plata
Descripción
Sumario: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.

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