Artículo
Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America
Fecha de publicación:
09/2016
Editorial:
Brookings Institution Press
Revista:
Economía
ISSN:
1529-7470
Idioma:
Inglés
Tipo de recurso:
Artículo publicado
Clasificación temática:
Resumen
Are citizens more willing to pay taxes when government's performance improves We review the tax morale literature disentangling its different components, and provide empirical evidence exploiting a novel survey conducted in 17 Latin American cities and an experimental attempt atmeasuring reciprocity in tax collection in developing countries. The evidence suggests that governments interested in increasing tax revenues should not only focus on escalating the coercive power of the state (i.e., more audits and fines); providing better public services to society can be an effective (albeit limited) tool to raise revenues.
Palabras clave:
TAXES
,
EVASION
,
TAX MORALE
,
RECIPROCITY
Archivos asociados
Licencia
Identificadores
Colecciones
Articulos(SEDE CENTRAL)
Articulos de SEDE CENTRAL
Articulos de SEDE CENTRAL
Citación
Ortega, Daniel; Ronconi, Lucas; Sanguinetti, Pablo; Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America; Brookings Institution Press; Economía; 16; 2; 9-2016; 55-87
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