Misperceptions About Tax Audits

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

MoreLess

Year of publication:	2018
Authors:	Bergolo, Marcelo
Other Persons:	Ceni, Rodrigo (contributor) ; Cruces, Guillermo (contributor) ; Giaccobasso, Matias (contributor) ; Perez-Truglia, Ricardo (contributor)
Publisher:	[2018]: [S.l.] : SSRN
Subject:	Außenprüfung \| Tax audit \| Steuermoral \| Tax compliance \| Wirtschaftsprüfung \| Financial audit \| Theorie \| Theory \| Steuervermeidung \| Tax avoidance

freely available

Full text |

More access options

doi.org

Check Google Scholar

In German libraries (KVK)

I need help

Extent:	1 Online-Ressource (6 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 24, 2018 erstellt
Other identifiers:	10.2139/ssrn.3109034 [DOI]
Classification:	C93 - Field Experiments ; H26 - Tax Evasion ; K34 - Tax Law ; K42 - Illegal Behavior and the Enforcement of Law ; Z13 - Social Norms and Social Capital
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012929306