Show simple item record

A review of tax deterrence and tax morale

dc.contributor.authorRamirez Zamudio, Aldo Fabricio
dc.contributor.authorLópez-Pérez, Raúl
dc.contributor.authorAbanto Aranda, Deyvi Franco
dc.contributor.otherRamirez Zamudio, Aldo Fabricio
dc.contributor.otherAbanto Aranda, Deyvi Franco
dc.date.accessioned2021-12-16T04:07:01Z
dc.date.issued2021
dc.identifier.citationRamirez-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.es_PE
dc.identifier.urihttps://hdl.handle.net/20.500.12724/14781
dc.descriptionWe 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.es_PE
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.en_EN
dc.formatapplication/pdf
dc.language.isoeng
dc.publisherUniversidad de Lima, Facultad de Ciencias Empresariales y Económicas
dc.rightsinfo:eu-repo/semantics/openAccess*
dc.rights.urihttps://creativecommons.org/licenses/by-nc-sa/4.0/*
dc.sourceRepositorio Institucional Ulima
dc.sourceUniversidad de Lima
dc.subjectPendientees_PE
dc.subject.classificationPendiente / Pendientees_PE
dc.titleA review of tax deterrence and tax moralees_PE
dc.typeinfo:eu-repo/semantics/workingPaper
dc.type.otherDocumento de trabajo de economía
dc.publisher.countryPE
dc.subject.ocdehttps://purl.org/pe-repo/ocde/ford#5.02.01


Files in this item

Thumbnail
Name:
license_rdf
Size:
1.012Kb
Format:
application/rdf+xml
View/Open
Thumbnail
Name:
Ramirez-Lopez_Abanto_Review ...
Size:
1.003Mb
Format:
application/pdf
Description:
Descargar
View/Open

This item appears in the following Collection(s)

Show simple item record

info:eu-repo/semantics/openAccess
Except where otherwise noted, this item's license is described as info:eu-repo/semantics/openAccess