deterring them, even if audits can be performed costlessly. When there is no cheating, redistribution takes place on first- and …

update their beliefs about the probability of being audited, both before and after audits are definitely withdrawn. We find … that when individuals have initially experienced systematic audits, they decrease both their beliefs and their … contributions almost immediately after audits are withdrawn. In contrast, when audits were initially less frequent and more …

costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a …, as well as on the actual taxes paid, based on administrative data. We find that providing information about audits had a … consistent with an alternative model, risk-as-feelings, in which messages about audits generate fear and induce probability …

update their beliefs about the probability of being audited, both before and after audits are definitely withdrawn. We find … that when individuals have initially experienced systematic audits, they decrease both their beliefs and their … contributions almost immediately after audits are withdrawn. In contrast, when audits were initially less frequent and more …