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dc.contributor.author
Bergolo, Marcelo
dc.contributor.author
Ceni, Rodrigo
dc.contributor.author
Cruces, Guillermo Antonio
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dc.contributor.author
Giaccobasso, Matias
dc.contributor.author
Perez Truglia, Ricardo
dc.date.available
2020-12-04T14:22:33Z
dc.date.issued
2019-05
dc.identifier.citation
Bergolo, Marcelo; Ceni, Rodrigo; Cruces, Guillermo Antonio; Giaccobasso, Matias; Perez Truglia, Ricardo; Tax Audits as scarecrows. Evidence from a large-scale field experiment; IZA - Institute of Labor Economics; IZA Working Papers; 12335; 5-2019; 1-85
dc.identifier.uri
http://hdl.handle.net/11336/119855
dc.description.abstract
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 Uruguays tax authority to address this question. We sent letters to 20,440 small- and medium sized firms that collectively paid more than 200 million dollars in taxes per year. Our letters provided exogenous yet nondeceptive signals about key inputs for their evasion decisions, such as audit probabilities and penalty rates. We measured the effect of these signals on their subsequent perceptions about the auditing process,based on survey data, as well as on the actual taxes paid, based on administrative data. We find that providing information about audits had a significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are consistent with an alternative model, risk-as-feelings, in which messages about audits generate fear and induce probability neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds.
dc.format
application/pdf
dc.language.iso
eng
dc.publisher
IZA - Institute of Labor Economics
dc.rights
info:eu-repo/semantics/openAccess
dc.rights.uri
https://creativecommons.org/licenses/by-nc-sa/2.5/ar/
dc.subject
tax
dc.subject
evasion
dc.subject
audits
dc.subject
penalties
dc.subject
frictions
dc.subject.classification
Economía, Econometría
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dc.subject.classification
Economía y Negocios
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dc.subject.classification
CIENCIAS SOCIALES
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dc.title
Tax Audits as scarecrows. Evidence from a large-scale field experiment
dc.type
info:eu-repo/semantics/article
dc.type
info:ar-repo/semantics/artículo
dc.type
info:eu-repo/semantics/publishedVersion
dc.date.updated
2020-11-19T15:48:49Z
dc.identifier.eissn
2365-9793
dc.journal.number
12335
dc.journal.pagination
1-85
dc.journal.pais
Alemania
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dc.description.fil
Fil: Bergolo, Marcelo. Universidad de la República; Uruguay
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Fil: Ceni, Rodrigo. Universidad de la República; Uruguay
dc.description.fil
Fil: Cruces, Guillermo Antonio. Universidad Nacional de La Plata. Facultad de Ciencias Económicas. Departamento de Ciencias Económicas. Centro de Estudios Distributivos Laborales y Sociales; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - La Plata; Argentina
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Fil: Giaccobasso, Matias. University of California at Los Angeles; Estados Unidos
dc.description.fil
Fil: Perez Truglia, Ricardo. University of California at Los Angeles; Estados Unidos
dc.journal.title
IZA Working Papers
dc.relation.alternativeid
info:eu-repo/semantics/altIdentifier/url/https://www.iza.org/publications/dp/12335/tax-audits-as-scarecrows-evidence-from-a-large-scale-field-experiment
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