Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment
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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
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美国国家经济研究局创建时间：
2017-07-01
