My take on false rape accusations: Most people lie sometimes, and some people lie often, so if you believe women are people (as I do), you have to assume they lie about as often as men do.
I'll quote bits from two articles, but neither's long, so do read them.
False rape accusations: Why must we pretend they never happen?: "We don’t know whether Temkin is the victim of a false allegation; we also don’t know whether “Magz” is a victim of rape. We don’t know—and will probably never know, barring a confession from him or a recantation from her. But the rush to condemn Temkin and support “Magz” starkly illustrates both the power and the peril of unproven accusations."
How Many Rape Reports Are False? - Bloomberg View: "Here’s what we do know: The 2 percent number is very bad and should never be cited. It apparently traces its lineage back to Susan Brownmiller’s legendary "Against Our Will," and her citation for this figure is a single speech by an appellate judge before a small group of lawyers. His source for this statistic was a single area of New York that started having policewomen conduct all rape interviews. This is not data. It is an anecdote about an anecdote."