info:eu-repo/semantics/workingPaper
A review of tax deterrence and tax morale
Fecha
2021Registro en:
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.
Documentos de Trabajo
Autor
Ramirez Zamudio, Aldo Fabricio
López-Pérez, Raúl
Abanto Aranda, Deyvi Franco
Institución
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.