update their beliefs about the probability of being audited, both before and after audits are definitely withdrawn. We find … that when individuals have initially experienced systematic audits, they decrease both their beliefs and their … contributions almost immediately after audits are withdrawn. In contrast, when audits were initially less frequent and more …

the world. This paper examines the extent to which government audits of public resources can reduce corruption by … audits municipalities for their use of federal funds. We find that being audited in the past reduces future corruption by 8 … reduction in corruption comes mostly from the audits increasing the perceived threat of the non-electoral costs of engaging in …

costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a …, as well as on the actual taxes paid, based on administrative data. We find that providing information about audits had a … consistent with an alternative model, risk-as-feelings, in which messages about audits generate fear and induce probability …