Replication data for: Misperceptions about Tax Audits

Name: Replication data for: Misperceptions about Tax Audits
Published: Tue May 01 00:00:00 EDT 2018
License: This work is licensed under an Other license created by the data depositor. Please refer to the LICENSE file, which should be located alongside the project data and documentation.
Keywords: Perceptions about tax audits probabilities and fines

Principal Investigator(s): View help for Principal Investigator(s) Marcelo Bérgolo; Rodrigo Ceni; Guillermo Cruces; Matias Giaccobasso; Ricardo Perez-Truglia

Version: View help for Version V1

Name	File Type	Size	Last Modified
1---Descriptive-Statistics-and-Parameters.do	text/plain	3.5 KB	10/12/2019 08:01:PM
2---Analyze-Survey-Data.do	text/plain	4.4 KB	10/12/2019 08:01:PM
3---Generate-Figure-1.do	text/plain	700 bytes	10/12/2019 08:01:PM
4---Generate-Figure-2.do	text/plain	700 bytes	10/12/2019 08:01:PM
5---Generate-Table-1-and-p-values.do	text/plain	14.1 KB	10/12/2019 08:01:PM
LICENSE.txt	text/plain	14.6 KB	10/12/2019 08:01:PM
Readme.pdf	application/pdf	36.2 KB	10/12/2019 08:01:PM

Project Citation:

Bérgolo, Marcelo, Ceni, Rodrigo, Cruces, Guillermo, Giaccobasso, Matias, and Perez-Truglia, Ricardo. Replication data for: Misperceptions about Tax Audits. Nashville, TN: American Economic Association [publisher], 2018. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-13. https://doi.org/10.3886/E114447V1

Project Description

Summary: 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.

Scope of Project

Subject Terms: Perceptions about tax audits probabilities and fines

JEL Classification:
      C83 Survey Methods; Sampling Methods
      H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
      H26 Tax Evasion and Avoidance
      K34 Tax Law
      O16 Economic Development: Financial Markets; Saving and Capital Investment; Corporate Finance and Governance

Geographic Coverage: Uruguay

Time Period(s): 2017 – 2017

Universe: Individuals in Uruguay

Data Type(s): survey data; administrative records data; experimental data

Methodology

Data Source: Multiple

Unit(s) of Observation: Individuals,

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Published Versions

V1 [2019-10-13]

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