This file contains the dataset and Stata commands used to test a possible U-shaped association between auditing level (measured as number of verification actions taken by tax authorities per 100 taxpa
This file contains the dataset and Stata commands used to test a possible U-shaped association between auditing level (measured as number of verification actions taken by tax authorities per 100 taxpa
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 a
This file contains the dataset and Stata commands used to test a possible U-shaped association between auditing level (measured as number of verification actions taken by tax authorities per 100 taxpa
