Listar Economía por autor "Ramirez Zamudio, Aldo Fabricio"

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    • A review of tax deterrence and tax morale 

      Ramirez Zamudio, Aldo Fabricio; López-Pérez, Raúl; Abanto Aranda, Deyvi Franco (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 ...

    • Giving Money to the Inca: Experiments and Theory on Social Norms and Tax Compliance in Peru 

      López Pérez, Raúl; Ramirez Zamudio, Aldo Fabricio (Universidad de Lima, Facultad de Ciencias Empresariales y Económicas, 2019)
      Acceso abierto
      We report data from an experiment in Peru where subjects anonymously decide how much of their endowment they donate to the Peruvian government. The standard rational choice model and several well-known models of non-selfish ...

    • Value Added Tax: Do Enforcement Mechanisms Improve Compliance? 

      Ramirez Zamudio, Aldo Fabricio (Universidad de Lima, 2015)
      Acceso abierto
      Value Added Tax (VAT) is one of the main sources of internal revenues in Peru and most countries in Latin America. Since the market in Peru shows a high heterogeneity in terms of fi rms’ size and their economic transactions, ...