neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds. … 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 Uruguay's tax authority to address this question. We sent letters to 20 …

neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds. … 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 Uruguay's tax authority to address this question. We sent letters to 20 …

neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds. … 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 Uruguay's tax authority to address this question. We sent letters to 20 …

evidence on this matter. In collaboration with the national tax agency in Uruguay, we address this question using a combination … of surveys and administrative records. Leveraging a unique institutional setting, we measure individual-level evasion … choices. We document significant variation in evasion decisions across individuals. For a subsample of 6,078 taxpayers, we use …

For some entities, the utility-maximizing evasion rate depends substantially on tax audit features, such as audit …, recent contact with audits best explains differences in misperceptions …

Many federal and local governments rely on shaming penalties to achieve policy goals, but little is known about how … shaming works. Such penalties may be ineffective, or even backfire by crowding out intrinsic motivation. In this paper, we … study shaming in the context of the collection of tax delinquencies. We sent letters to 34,334 tax delinquents who owed a …

neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds … 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 Uruguay's tax authority to address this question. We sent letters to 20 …

neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds … 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 Uruguay's tax authority to address this question. We sent letters to 20 …