Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment
收藏NBER2017-07-01 更新2025-01-04 收录
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https://www.nber.org/papers/w23631
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资源简介：
The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off 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 Uruguays tax
提供机构：
美国国家经济研究局
创建时间：
2017-07-01
