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Do Audits Enhance Compliance? An Empirical Assessment of VAT Enforcement
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Cited by:
- Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2023.
"Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment,"
American Economic Journal: Economic Policy, American Economic Association, vol. 15(1), pages 110-153, February.
- Marcelo L. Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2017. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," NBER Working Papers 23631, National Bureau of Economic Research, Inc.
- Bergolo, Marcelo & Ceni, Rodrigo & Cruces, Guillermo & Giaccobasso, Matias & Perez-Truglia, Ricardo, 2019. "Tax Audits as Scarecrows. Evidence from a Large-Scale Field Experiment," IZA Discussion Papers 12335, Institute of Labor Economics (IZA).
- Marcelo Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matías Giaccobasso & Ricardo Pérez-Truglia, 2019. "Tax audits as scarecrows. Evidence from a large-scale field experiment," Documentos de Trabajo (working papers) 19-12, Instituto de EconomÃa - IECON.
- Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez Truglia, 2019. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," CEDLAS, Working Papers 0254, CEDLAS, Universidad Nacional de La Plata.
- Aguima Aime Bernard Lompo, 2021. "How Financial Sector Development Improve Tax Revenue Mobilization for Developing Countries?," Working Papers hal-03328502, HAL.
- Lešnik Tomaž & Jagrič Timotej & Jagrič Vita, 2018. "VAT Gap Dependence and Fiscal Administration Measures," Naše gospodarstvo/Our economy, Sciendo, vol. 64(2), pages 43-51, June.
- Kastlunger, Barbara & Kirchler, Erich & Mittone, Luigi & Pitters, Julia, 2009. "Sequences of audits, tax compliance, and taxpaying strategies," Journal of Economic Psychology, Elsevier, vol. 30(3), pages 405-418, June.
- Matthias Kasper & James Alm, 2022.
"Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 87-111.
- Matthias Kasper & James Alm, 2021. "Does the “bomb crater” effect really exist? Evidence from the laboratory," Working Papers 2118, Tulane University, Department of Economics.
- Castro, Lucio & Scartascini, Carlos, 2015.
"Tax compliance and enforcement in the pampas evidence from a field experiment,"
Journal of Economic Behavior & Organization, Elsevier, vol. 116(C), pages 65-82.
- Castro, Lucio & Scartascini, Carlos, 2013. "Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment," IDB Publications (Working Papers) 4698, Inter-American Development Bank.
- Lucio Castro & Carlos Scartascini, 2013. "Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment," Research Department Publications IDB-WP-472, Inter-American Development Bank, Research Department.
- Colin. C. Williams, 2008.
"Illegitimate wage practices in Eastern Europe: - The case of 'envelope wages',"
Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 13(3), pages 253-270.
- Colin. C. Williams, 2008. "Illegitimate wage practices in Eastern Europe: - The case of 'envelope wages'," Journal of East European Management Studies, Rainer Hampp Verlag, vol. 13(3), pages 253-270.
- Lohse, Tim & Dwenger, Nadja, 2016.
"Do Individuals Put Effort into Lying? Evidence From a Compliance Experiment,"
VfS Annual Conference 2016 (Augsburg): Demographic Change
145616, Verein für Socialpolitik / German Economic Association.
- Nadja Dwenger & Tim Lohse, 2016. "Do Individuals Put Effort into Lying? Evidence from a Compliance Experiment," CESifo Working Paper Series 5805, CESifo.
- Umberto Galmarini & Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2014. "The runaway taxpayer," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(3), pages 468-497, June.
- repec:tur:wpaper:1 is not listed on IDEAS
- Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
- Míguez, Daniel & Dewey, Matías, 2018. "The conditions of socioeconomic development exploring the legitimacy of social norms, trust, and corruption in Chile and Argentina," MPIfG Discussion Paper 18/9, Max Planck Institute for the Study of Societies.
- Kasper, Matthias & Alm, James, 2022.
"Audits, audit effectiveness, and post-audit tax compliance,"
Journal of Economic Behavior & Organization, Elsevier, vol. 195(C), pages 87-102.
- Matthias Kasper & James Alm, 2020. "Audits, Audit Effectiveness, and Post-audit Tax Compliance," Working Papers 2010, Tulane University, Department of Economics.
- Andrew Feltenstein & Jorge Martinez-Vazquez & Biplab Datta & Sohani Fatehin, 2022.
"A general equilibrium model of Value Added Tax evasion: an application to Pakistan,"
International Economics and Economic Policy, Springer, vol. 19(3), pages 537-556, July.
- Andrew Feltenstein & Jorge Martinez-Vazquez & Biplab Datta & Sohani Fatehin, 2021. "A General Equilibrium Model of Value Added Tax Evasion: An Application to Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper2102, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Youngrok Kim & Hongyu Wan & Minjo Kang, 2022. "Card or cash? Evidence regarding consumers' cooperative value‐added tax compliance," Asian Economic Journal, East Asian Economic Association, vol. 36(3), pages 337-359, September.
- Lovemore George Mwanandi, 2020. "Impact of Auditing on VAT Compliance: A case study of small VAT operators in Blantyre City of Malawi," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 4(11), pages 326-343, November.
- Hammar, Henrik & Jagers, Sverker C. & Nordblom, Katarina, 2009. "Perceived tax evasion and the importance of trust," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 38(2), pages 238-245, March.
- Lars P. Feld & Bruno S. Frey, 2007. "Tax Evasion, Tax Amnesties and the Psychological Tax Contract," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0729, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Tan, Fangfang & Yim, Andrew, 2014.
"Can strategic uncertainty help deter tax evasion? An experiment on auditing rules,"
Journal of Economic Psychology, Elsevier, vol. 40(C), pages 161-174.
- Fangfang Tan & Andrew Yim, 2011. "Can Strategic Uncertainty Help Deter Tax Evasion? – An Experiment on Auditing Rules," Working Papers can_strategic_uncertainty, Max Planck Institute for Tax Law and Public Finance.
- Alm, James & Shimshack, Jay, 2014.
"Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings,"
Foundations and Trends(R) in Microeconomics, now publishers, vol. 10(4), pages 209-274, December.
- James Alm & Jay Shimshack, 2014. "Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings," Working Papers 1409, Tulane University, Department of Economics.
- Batrancea, Larissa & Nichita, Anca & Olsen, Jerome & Kogler, Christoph & Kirchler, Erich & Hoelzl, Erik & Weiss, Avi & Torgler, Benno & Fooken, Jonas & Fuller, Joanne & Schaffner, Markus & Banuri, She, 2019. "Trust and power as determinants of tax compliance across 44 nations," Journal of Economic Psychology, Elsevier, vol. 74(C).
- Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
- Iswahyudi, Heru, 2018. "Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia," MPRA Paper 89876, University Library of Munich, Germany.
- Jagrič Timotej & Lešnik Tomaž, 2017. "Audits as a Vaccine or Just Aspirin?," Naše gospodarstvo/Our economy, Sciendo, vol. 63(4), pages 17-28, December.
- Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2008. "The Runaway Taxpayer or: Is Prior Tax Notice Effective against Scofflaws?," Working papers 01, Former Department of Economics and Public Finance "G. Prato", University of Torino.
- Dwenger, Nadja & Lohse, Tim, 2019. "Do individuals successfully cover up their lies? Evidence from a compliance experiment," Journal of Economic Psychology, Elsevier, vol. 71(C), pages 74-87.
- Damiani, Genaro Martín, 2024. "Indirect tax evasion, shadow economy, and the Laffer curve: A theoretical approach," MPRA Paper 121779, University Library of Munich, Germany.