Tax morale and peer effects

Nicolás Acosta-González; Pedro Ribadeneira-García

doi:10.1080/13504851.2020.1861193

Tax morale and peer effects

Nicolás Acosta-González^*
, Pedro Ribadeneira-García

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

Abstract

Previous literature has focused on individual and institutional factors influencing tax morale. This study examines whether tax morale is also affected by peer group effects. Using Latinobarometro data from 2015 and 2023 for 18 Latin American countries, we found that social comparison, in addition to individual and institutional variables, significantly explains tax morale in both pooled-country and within country regressions.

Original language	English
Pages (from-to)	134-145
Number of pages	12
Journal	Economics and Business Letters
Volume	14
Issue number	3
DOIs	https://doi.org/10.1080/13504851.2020.1861193 https://doi.org/10.17811/ebl.14.3.2025.134-145
State	Published - 23 Jun 2025

Bibliographical note

Publisher Copyright:
© 2025, Oviedo University Press. All rights reserved.

Keywords

Latinobarometro
peer effects
tax morale
taxation

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Access to Document

https://reunido.uniovi.es/index.php/EBL/article/view/21658

Cite this

@article{ac7428008f044b95a63a35b3ffab8288,

title = "Tax morale and peer effects",

abstract = "Previous literature has focused on individual and institutional factors influencing tax morale. This study examines whether tax morale is also affected by peer group effects. Using Latinobarometro data from 2015 and 2023 for 18 Latin American countries, we found that social comparison, in addition to individual and institutional variables, significantly explains tax morale in both pooled-country and within country regressions.",

keywords = "Latinobarometro, peer effects, tax morale, taxation",

author = "Nicol{\'a}s Acosta-Gonz{\'a}lez and Pedro Ribadeneira-Garc{\'i}a",

year = "2025",

month = jun,

day = "23",

doi = "10.1080/13504851.2020.1861193",

language = "English",

volume = "14",

pages = "134--145",

journal = "Economics and Business Letters",

issn = "2254-4380",

publisher = "Oviedo University Press",

number = "3",

}

TY - JOUR

T1 - Tax morale and peer effects

AU - Acosta-González, Nicolás

AU - Ribadeneira-García, Pedro

PY - 2025/6/23

Y1 - 2025/6/23

N2 - Previous literature has focused on individual and institutional factors influencing tax morale. This study examines whether tax morale is also affected by peer group effects. Using Latinobarometro data from 2015 and 2023 for 18 Latin American countries, we found that social comparison, in addition to individual and institutional variables, significantly explains tax morale in both pooled-country and within country regressions.

AB - Previous literature has focused on individual and institutional factors influencing tax morale. This study examines whether tax morale is also affected by peer group effects. Using Latinobarometro data from 2015 and 2023 for 18 Latin American countries, we found that social comparison, in addition to individual and institutional variables, significantly explains tax morale in both pooled-country and within country regressions.

KW - Latinobarometro

KW - peer effects

KW - tax morale

KW - taxation

UR - https://www.scopus.com/pages/publications/105009374146

U2 - 10.1080/13504851.2020.1861193

DO - 10.1080/13504851.2020.1861193

M3 - Article

AN - SCOPUS:105009374146

SN - 2254-4380

VL - 14

SP - 134

EP - 145

JO - Economics and Business Letters

JF - Economics and Business Letters

IS - 3

ER -

Tax morale and peer effects

Abstract

Bibliographical note

Keywords

UN SDGs

Access to Document

Other files and links

Cite this