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A review of tax deterrence and tax morale
(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
(Universidad de Lima, Facultad de Ciencias Empresariales y Económicas, 2019)
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 ...