Misperceptions about Tax Audits
- Autores
- Bérgolo Sosa, Marcelo; Ceni, Rodrigo; Cruces, Guillermo Antonio; Giaccobasso, Matías; Pérez Truglia, Ricardo
- Año de publicación
- 2018
- Idioma
- inglés
- Tipo de recurso
- artículo
- Estado
- versión publicada
- Descripción
- 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 - Materia
-
Ciencias Económicas
Economía
Income taxes
Evasion rate
Inflation rates
Exchange rates
Misperceptions - Nivel de accesibilidad
- acceso abierto
- Condiciones de uso
- http://creativecommons.org/licenses/by-nc-sa/4.0/
- Repositorio
.jpg)
- Institución
- Universidad Nacional de La Plata
- OAI Identificador
- oai:sedici.unlp.edu.ar:10915/125132
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Misperceptions about Tax AuditsBérgolo Sosa, MarceloCeni, RodrigoCruces, Guillermo AntonioGiaccobasso, MatíasPérez Truglia, RicardoCiencias EconómicasEconomíaIncome taxesEvasion rateInflation ratesExchange ratesMisperceptionsFor 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 Sociales2018-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArticulohttp://purl.org/coar/resource_type/c_6501info:ar-repo/semantics/articuloapplication/pdf83-87http://sedici.unlp.edu.ar/handle/10915/125132enginfo:eu-repo/semantics/altIdentifier/issn/2574-0768info:eu-repo/semantics/altIdentifier/issn/2574-0776info:eu-repo/semantics/altIdentifier/doi/10.1257/pandp.20181039info:eu-repo/semantics/openAccesshttp://creativecommons.org/licenses/by-nc-sa/4.0/Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)reponame:SEDICI (UNLP)instname:Universidad Nacional de La Platainstacron:UNLP2025-09-29T11:29:44Zoai:sedici.unlp.edu.ar:10915/125132Institucionalhttp://sedici.unlp.edu.ar/Universidad públicaNo correspondehttp://sedici.unlp.edu.ar/oai/snrdalira@sedici.unlp.edu.arArgentinaNo correspondeNo correspondeNo correspondeopendoar:13292025-09-29 11:29:44.597SEDICI (UNLP) - Universidad Nacional de La Platafalse |
| dc.title.none.fl_str_mv |
Misperceptions about Tax Audits |
| title |
Misperceptions about Tax Audits |
| spellingShingle |
Misperceptions about Tax Audits Bérgolo Sosa, Marcelo Ciencias Económicas Economía Income taxes Evasion rate Inflation rates Exchange rates Misperceptions |
| 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 |
| dc.creator.none.fl_str_mv |
Bérgolo Sosa, Marcelo Ceni, Rodrigo Cruces, Guillermo Antonio Giaccobasso, Matías Pérez Truglia, Ricardo |
| author |
Bérgolo Sosa, Marcelo |
| author_facet |
Bérgolo Sosa, Marcelo Ceni, Rodrigo Cruces, Guillermo Antonio Giaccobasso, Matías Pérez Truglia, Ricardo |
| author_role |
author |
| author2 |
Ceni, Rodrigo Cruces, Guillermo Antonio Giaccobasso, Matías Pérez Truglia, Ricardo |
| author2_role |
author author author author |
| dc.subject.none.fl_str_mv |
Ciencias Económicas Economía Income taxes Evasion rate Inflation rates Exchange rates Misperceptions |
| topic |
Ciencias Económicas Economía Income taxes Evasion rate Inflation rates Exchange rates Misperceptions |
| dc.description.none.fl_txt_mv |
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 |
| 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. |
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2018 |
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2018-05 |
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eng |
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