Replication data for: Decentralized Deterrence, with an Application to Labor Tax Auditing

Principal Investigator(s): View help for Principal Investigator(s) Edoardo Di Porto; Nicola Persico; Nicolas Sahuguet

Version: View help for Version V1

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Project Citation:

Di Porto, Edoardo, Persico, Nicola, and Sahuguet, Nicolas. Replication data for: Decentralized Deterrence, with an Application to Labor Tax Auditing. Nashville, TN: American Economic Association [publisher], 2013. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-12. https://doi.org/10.3886/E114404V1

Project Description

Summary: This paper studies a new strategic auditing game in which atomistic auditors maximize the success rate of audits, and provides a method to calibrate its parameters based on audit data. Calibrating the model to Italian auditing data, we provide an estimate of tax evasion based on (non-random) audit data alone. Counterfactual simulation of the model quantifies the costs and benefits of alternative auditing policies. We compare decentralized enforcement with a counterfactual "commitment policy," and compute the loss from the former. (JEL H25, H26, M42)

Scope of Project

JEL Classification:
      H25 Business Taxes and Subsidies including sales and value-added (VAT)
      H26 Tax Evasion and Avoidance
      M42 Auditing

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V1 [2019-10-12]

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