Misperceptions about Tax Audits
AEA Papers and Proceedings
vol. 108,
May 2018
(pp. 83-87)
Abstract
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.Citation
Bérgolo, Marcelo, Rodrigo Ceni, Guillermo Cruces, Matias Giaccobasso, and Ricardo Perez-Truglia. 2018. "Misperceptions about Tax Audits." AEA Papers and Proceedings, 108: 83-87. DOI: 10.1257/pandp.20181039Additional Materials
JEL Classification
- C83 Survey Methods; Sampling Methods
- H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
- H26 Tax Evasion and Avoidance
- K34 Tax Law
- O16 Economic Development: Financial Markets; Saving and Capital Investment; Corporate Finance and Governance