Tax audits as scarecrows: evidence from a large-scale field experiment

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 a tax...

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Veröffentlicht in:	American economic journal. Economic policy 2023-02, Vol.15 (1), p.110-153
1. Verfasser:	Bergolo, Marcelo
Format:	Artikel
Sprache:	eng
Schlagworte:	2012-2016 Außenprüfung Feldforschung KMU Steuervermeidung Uruguay
Online-Zugang:	Volltext
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