INVESTIGADORES
CRUCES Guillermo Antonio
artículos
Título:
Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment
Autor/es:
MARCELO BERGOLO; RODRIGO CENI; GUILLERMO CRUCES; MATIAS GIACCOBASSO; RICARDO NICOLAS PEREZ TRUGLIA
Revista:
American Economic Journal: Economic Policy
Editorial:
American Economic Association
Referencias:
Año: 2023 vol. 15 p. 110 - 153
ISSN:
1945-7731
Resumen:
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 authority to address this question. We sent letters to 20,440 small- and medium-sized firms that collectively paid more than US$200 million in taxes per year. We find that providing information about audits significantly affected tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972).
