Tax Audits as Scarecrows : Evidence from a Large-Scale Field Experiment

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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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Detalles Bibliográficos
Autores principales: Bérgolo Sosa, Marcelo, Ceni, Rodrigo, Cruces, Guillermo, Giaccobasso, Matías, Perez-Truglia, Ricardo
Formato: Articulo Documento de trabajo
Lenguaje:Inglés
Publicado: 2019
Materias:
Ciencias Económicas
Tax
Evasion
Audits
Penalties
Frictions
Acceso en línea:http://sedici.unlp.edu.ar/handle/10915/87393
Aporte de:
SEDICI (UNLP) de Universidad Nacional de La Plata

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