Porto, Edoardo Di; Persico, Nicola; Sahuguet, Nicolas - In: American Economic Journal: Microeconomics 5 (2013) 1, pp. 35-62
This paper studies a new strategic auditing game in which atomistic auditors maximize the success rate of audits, and provides a method to calibrate its parameters based on audit data. Calibrating the model to Italian auditing data, we provide an estimate of tax evasion based on (non-random)...