A review of tax deterrence and tax morale

dc.contributorRamirez Zamudio, Aldo Fabricio
dc.contributorAbanto Aranda, Deyvi Franco
dc.creatorRamirez Zamudio, Aldo Fabricio
dc.creatorLópez-Pérez, Raúl
dc.creatorAbanto Aranda, Deyvi Franco
dc.date.accessioned2021-12-16T04:07:01Z
dc.date.available2021-12-16T04:07:01Z
dc.date.created2021-12-16T04:07:01Z
dc.date.issued2021
dc.identifierRamirez-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.
dc.identifierhttps://hdl.handle.net/20.500.12724/14781
dc.identifierDocumentos de Trabajo
dc.description.abstractThis 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.
dc.languageeng
dc.publisherUniversidad de Lima, Facultad de Ciencias Empresariales y Económicas
dc.publisherPE
dc.rightshttps://creativecommons.org/licenses/by-nc-sa/4.0/
dc.subjectPendiente
dc.titleA review of tax deterrence and tax morale
dc.typeinfo:eu-repo/semantics/workingPaper


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