A review of tax deterrence and tax morale
Resumen
This work reviews theory and empirical evidence, first of the seminal neoclassical model of taxation from Allingham and Sandmo (1972) and then of “Tax Morale” which is the broad concept that groups taxpayer’s non-pecuniary nor legally enforced reasons to pay taxes.
Cómo citar
Ramirez-Zamudio, A., López-Pérez, R. & Abanto Aranda, D. (2021). A review of tax deterrence and tax morale. Documento de Trabajo de Economía, 10. Facultad de Ciencias Empresariales y Económicas.Editor
Universidad de Lima, Facultad de Ciencias Empresariales y EconómicasTemas
Nota
We are grateful to participants at the II Annual Congress of Behavioral Economics and Finance at the University of Lima for helpful comments and research assistance from María Alvarado.
Coleccion(es)
- Economía [20]
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