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    • A review of tax deterrence and tax morale 

      Ramirez-Zamudio, Aldo; López-Pérez, Raúl; Abanto-Aranda, Deyvi (Universidad de Lima, Facultad de Ciencias Empresariales y Económicas, 2021)
      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 ...