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

^*Autor correspondiente de este trabajo

Producción científica: Revista › Artículo › revisión exhaustiva

Resumen

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.

Idioma original	Inglés
Páginas (desde-hasta)	134-145
Número de páginas	12
Publicación	Economics and Business Letters
Volumen	14
N.º	3
DOI	https://doi.org/10.1080/13504851.2020.1861193 https://doi.org/10.17811/ebl.14.3.2025.134-145
Estado	Publicada - 23 jun. 2025

Nota bibliográfica

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

ODS de las Naciones Unidas

Este resultado contribuye a los siguientes Objetivos de Desarrollo Sostenible

ODS 17: Alianzas para lograr los objetivos

Acceder al documento

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

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Enlace a la publicación en Scopus

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