My da|ra Login

Detailed view

metadata language: English

Replication data for: Misperceptions about Tax Audits

Version
1
Resource Type
Dataset
Creator
  • Bérgolo, Marcelo
  • Ceni, Rodrigo
  • Cruces, Guillermo
  • Giaccobasso, Matias
  • Perez-Truglia, Ricardo
Publication Date
2018-05-01
Description
  • Abstract

    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.
Availability
Download
Relations
  • Is supplement to
    DOI: 10.1257/pandp.20181039 (Text)
Publications
  • Bérgolo, Marcelo, Rodrigo Ceni, Guillermo Cruces, Matias Giaccobasso, and Ricardo Perez-Truglia. “Misperceptions about Tax Audits.” AEA Papers and Proceedings 108 (2018): 83–87. https://doi.org/10.1257/pandp.20181039.
    • ID: 10.1257/pandp.20181039 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-10-13

Bérgolo, Marcelo; Ceni, Rodrigo; Cruces, Guillermo; Giaccobasso, Matias; Perez-Truglia, Ricardo (2018): Replication data for: Misperceptions about Tax Audits. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E114447V1