Misperceptions about Tax Audits

Marcelo Bergolo, Rodrigo Ceni Gonzalez, Guillermo Cruces, Matias Giaccobasso and Ricardo Perez-Truglia

AEA Papers and Proceedings, 2018, vol. 108, 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.

JEL-codes: C83 H24 H26 K34 O16 (search for similar items in EconPapers)
Date: 2018
Note: DOI: 10.1257/pandp.20181039
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Citations: View citations in EconPapers (5)

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