000			02143nab a2200241 c 4500
999			_c145845 _d145845
003			ES-MaIEF
005			20220511131802.0
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008			220510t2022 gw ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969751 _aKasper, Matthias
245		0	_aDoes the bomb-crater effect really exist? _bevidence from the laboratory _c Matthias Kasper and James Alm
500			_aResumen.
504			_aBibliografía.
520			_aLaboratory experiments have often found that taxpayers who are audited reduce their compliance immediately after the audit, a response termed the bomb-crater effect. This study uses a laboratory experiment to investigate the bomb-crater effect, including tests of three main behavioral explanations for its existence: making up for losses incurred in the past (loss repair), assuming incorrectly that experiencing an audit decreases the risk of a future audit (misperception of risk), and assessing the probability of a future audit according to the ease of recalling a previous audit (availability heuristic). We find no evidence of a bomb-crater effect. Specifically, when comparing the changes in reporting behavior of audited taxpayers with changes of unaudited taxpayers, we find that audits do not induce a significant behavioral response in general, and they do not induce a bomb-crater effect in particular. Rather, our findings suggest that taxpayer compliance in the laboratory is quite volatile, even absent any audits, and that there is little difference in behavior between audited and unaudited taxpayers. These results have an important methodological implication for laboratory experiments: experimental studies should use control groups of unaudited taxpayers to identify the true causal effect of audits on post-audit tax compliance.
650			_aIMPUESTOS _947460
650		4	_932203 _aASPECTOS PSICOLOGICOS
650		4	_941016 _aINSPECCION TRIBUTARIA
650		4	_941661 _aCUMPLIMIENTO FISCAL
700			_9671 _aAlm, James
773	0		_9167145 _oOP 207/2022/1/2 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 78, n. 1-2, March/June 2022, p. 87-111
942			_cART