Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America

Autores
Ortega, Daniel; Ronconi, Lucas; Sanguinetti, Pablo
Año de publicación
2016
Idioma
inglés
Tipo de recurso
artículo
Estado
versión publicada
Descripción
Are citizens more willing to pay taxes when government's performance improves We review the tax morale literature disentangling its different components, and provide empirical evidence exploiting a novel survey conducted in 17 Latin American cities and an experimental attempt atmeasuring reciprocity in tax collection in developing countries. The evidence suggests that governments interested in increasing tax revenues should not only focus on escalating the coercive power of the state (i.e., more audits and fines); providing better public services to society can be an effective (albeit limited) tool to raise revenues.
Fil: Ortega, Daniel. No especifíca;
Fil: Ronconi, Lucas. Centro de Investigación y Acción Social; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentina
Fil: Sanguinetti, Pablo. Universidad Torcuato Di Tella. Departamento de Economía; Argentina
Materia
TAXES
EVASION
TAX MORALE
RECIPROCITY
Nivel de accesibilidad
acceso abierto
Condiciones de uso
https://creativecommons.org/licenses/by-nc-sa/2.5/ar/
Repositorio
CONICET Digital (CONICET)
Institución
Consejo Nacional de Investigaciones Científicas y Técnicas
OAI Identificador
oai:ri.conicet.gov.ar:11336/115497
Acceder
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oai_identifier_str oai:ri.conicet.gov.ar:11336/115497
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network_name_str CONICET Digital (CONICET)
spelling Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin AmericaOrtega, DanielRonconi, LucasSanguinetti, PabloTAXESEVASIONTAX MORALERECIPROCITYhttps://purl.org/becyt/ford/5.2https://purl.org/becyt/ford/5Are citizens more willing to pay taxes when government's performance improves We review the tax morale literature disentangling its different components, and provide empirical evidence exploiting a novel survey conducted in 17 Latin American cities and an experimental attempt atmeasuring reciprocity in tax collection in developing countries. The evidence suggests that governments interested in increasing tax revenues should not only focus on escalating the coercive power of the state (i.e., more audits and fines); providing better public services to society can be an effective (albeit limited) tool to raise revenues.Fil: Ortega, Daniel. No especifíca;Fil: Ronconi, Lucas. Centro de Investigación y Acción Social; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas; ArgentinaFil: Sanguinetti, Pablo. Universidad Torcuato Di Tella. Departamento de Economía; ArgentinaBrookings Institution Press2016-09info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501info:ar-repo/semantics/articuloapplication/pdfapplication/pdfhttp://hdl.handle.net/11336/115497Ortega, Daniel; Ronconi, Lucas; Sanguinetti, Pablo; Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America; Brookings Institution Press; Economía; 16; 2; 9-2016; 55-871529-7470CONICET DigitalCONICETenginfo:eu-repo/semantics/altIdentifier/url/https://muse.jhu.edu/article/616969info:eu-repo/semantics/openAccesshttps://creativecommons.org/licenses/by-nc-sa/2.5/ar/reponame:CONICET Digital (CONICET)instname:Consejo Nacional de Investigaciones Científicas y Técnicas2025-09-29T09:49:55Zoai:ri.conicet.gov.ar:11336/115497instacron:CONICETInstitucionalhttp://ri.conicet.gov.ar/Organismo científico-tecnológicoNo correspondehttp://ri.conicet.gov.ar/oai/requestdasensio@conicet.gov.ar; lcarlino@conicet.gov.arArgentinaNo correspondeNo correspondeNo correspondeopendoar:34982025-09-29 09:49:55.589CONICET Digital (CONICET) - Consejo Nacional de Investigaciones Científicas y Técnicasfalse
dc.title.none.fl_str_mv Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America
title Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America
spellingShingle Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America
Ortega, Daniel
TAXES
EVASION
TAX MORALE
RECIPROCITY
title_short Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America
title_full Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America
title_fullStr Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America
title_full_unstemmed Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America
title_sort Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America
dc.creator.none.fl_str_mv Ortega, Daniel
Ronconi, Lucas
Sanguinetti, Pablo
author Ortega, Daniel
author_facet Ortega, Daniel
Ronconi, Lucas
Sanguinetti, Pablo
author_role author
author2 Ronconi, Lucas
Sanguinetti, Pablo
author2_role author
author
dc.subject.none.fl_str_mv TAXES
EVASION
TAX MORALE
RECIPROCITY
topic TAXES
EVASION
TAX MORALE
RECIPROCITY
purl_subject.fl_str_mv https://purl.org/becyt/ford/5.2
https://purl.org/becyt/ford/5
dc.description.none.fl_txt_mv Are citizens more willing to pay taxes when government's performance improves We review the tax morale literature disentangling its different components, and provide empirical evidence exploiting a novel survey conducted in 17 Latin American cities and an experimental attempt atmeasuring reciprocity in tax collection in developing countries. The evidence suggests that governments interested in increasing tax revenues should not only focus on escalating the coercive power of the state (i.e., more audits and fines); providing better public services to society can be an effective (albeit limited) tool to raise revenues.
Fil: Ortega, Daniel. No especifíca;
Fil: Ronconi, Lucas. Centro de Investigación y Acción Social; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentina
Fil: Sanguinetti, Pablo. Universidad Torcuato Di Tella. Departamento de Economía; Argentina
description Are citizens more willing to pay taxes when government's performance improves We review the tax morale literature disentangling its different components, and provide empirical evidence exploiting a novel survey conducted in 17 Latin American cities and an experimental attempt atmeasuring reciprocity in tax collection in developing countries. The evidence suggests that governments interested in increasing tax revenues should not only focus on escalating the coercive power of the state (i.e., more audits and fines); providing better public services to society can be an effective (albeit limited) tool to raise revenues.
publishDate 2016
dc.date.none.fl_str_mv 2016-09
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://purl.org/coar/resource_type/c_6501
info:ar-repo/semantics/articulo
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://hdl.handle.net/11336/115497
Ortega, Daniel; Ronconi, Lucas; Sanguinetti, Pablo; Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America; Brookings Institution Press; Economía; 16; 2; 9-2016; 55-87
1529-7470
CONICET Digital
CONICET
url http://hdl.handle.net/11336/115497
identifier_str_mv Ortega, Daniel; Ronconi, Lucas; Sanguinetti, Pablo; Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America; Brookings Institution Press; Economía; 16; 2; 9-2016; 55-87
1529-7470
CONICET Digital
CONICET
dc.language.none.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv info:eu-repo/semantics/altIdentifier/url/https://muse.jhu.edu/article/616969
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
https://creativecommons.org/licenses/by-nc-sa/2.5/ar/
eu_rights_str_mv openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by-nc-sa/2.5/ar/
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Brookings Institution Press
publisher.none.fl_str_mv Brookings Institution Press
dc.source.none.fl_str_mv reponame:CONICET Digital (CONICET)
instname:Consejo Nacional de Investigaciones Científicas y Técnicas
reponame_str CONICET Digital (CONICET)
collection CONICET Digital (CONICET)
instname_str Consejo Nacional de Investigaciones Científicas y Técnicas
repository.name.fl_str_mv CONICET Digital (CONICET) - Consejo Nacional de Investigaciones Científicas y Técnicas
repository.mail.fl_str_mv dasensio@conicet.gov.ar; lcarlino@conicet.gov.ar
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score 13.070432

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