@Article{Bergolo2020,
  author  = {Bergolo, Marcelo and Ceni, Rodrigo and Cruces, Guillermo and Giaccobasso, Matias and Perez-Truglia, Ricardo},
  title   = {{What Makes a Tax Evader?}},
  journal = {NBER Working Paper No. 28235},
  year    = {2020},
}