Bergolo, Marcelo; Ceni, Rodrigo; Cruces, Guillermo; … - 2019
large-scale field experiment in collaboration with Uruguay's tax authority to address this question. We sent letters to 20 … significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are … neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds. …
