Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela
- Autores
- Ortega, Daniel; Sanguinetti, Pablo
- Año de publicación
- 2013
- Idioma
- español castellano
- Tipo de recurso
- documento de conferencia
- Estado
- versión publicada
- Descripción
- Why do people pay taxes? One obvious answer is that there are enforcement mechanism (fines and penalties) established by the State. This deterrence approach to tax compliance has been formally analyzed in the seminal paper by Allingham and Sandmo (1972). In this model tax payers decide whether and how much to evade taxes in the same way they would approach any risky decision or gamble, that is, by maximizing expected utility (Slemrod (2007)). Under this framework tax evasion is negatively associated with the probability of detection and the severity of punishment. (Párrafo extraído del texto a modo de resumen)
Departamento de Economía - Materia
-
Ciencias Económicas
economía
Venezuela
impuesto - Nivel de accesibilidad
- acceso abierto
- Condiciones de uso
- http://creativecommons.org/licenses/by/3.0/
- Repositorio
- Institución
- Universidad Nacional de La Plata
- OAI Identificador
- oai:sedici.unlp.edu.ar:10915/35172
Ver los metadatos del registro completo
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Deterrence and reciprocity effects on tax compliance: experimental evidence from VenezuelaOrtega, DanielSanguinetti, PabloCiencias EconómicaseconomíaVenezuelaimpuestoWhy do people pay taxes? One obvious answer is that there are enforcement mechanism (fines and penalties) established by the State. This deterrence approach to tax compliance has been formally analyzed in the seminal paper by Allingham and Sandmo (1972). In this model tax payers decide whether and how much to evade taxes in the same way they would approach any risky decision or gamble, that is, by maximizing expected utility (Slemrod (2007)). Under this framework tax evasion is negatively associated with the probability of detection and the severity of punishment. <i>(Párrafo extraído del texto a modo de resumen)</i>Departamento de Economía2013-07info:eu-repo/semantics/conferenceObjectinfo:eu-repo/semantics/publishedVersionObjeto de conferenciahttp://purl.org/coar/resource_type/c_5794info:ar-repo/semantics/documentoDeConferenciaapplication/pdfhttp://sedici.unlp.edu.ar/handle/10915/35172spainfo:eu-repo/semantics/altIdentifier/url/http://www.depeco.econo.unlp.edu.ar/financlocal/12-Ortega-Sanguinetti.pdfinfo:eu-repo/semantics/openAccesshttp://creativecommons.org/licenses/by/3.0/Creative Commons Attribution 3.0 Unported (CC BY 3.0)reponame:SEDICI (UNLP)instname:Universidad Nacional de La Platainstacron:UNLP2025-09-29T10:59:12Zoai:sedici.unlp.edu.ar:10915/35172Institucionalhttp://sedici.unlp.edu.ar/Universidad públicaNo correspondehttp://sedici.unlp.edu.ar/oai/snrdalira@sedici.unlp.edu.arArgentinaNo correspondeNo correspondeNo correspondeopendoar:13292025-09-29 10:59:12.342SEDICI (UNLP) - Universidad Nacional de La Platafalse |
dc.title.none.fl_str_mv |
Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela |
title |
Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela |
spellingShingle |
Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela Ortega, Daniel Ciencias Económicas economía Venezuela impuesto |
title_short |
Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela |
title_full |
Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela |
title_fullStr |
Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela |
title_full_unstemmed |
Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela |
title_sort |
Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela |
dc.creator.none.fl_str_mv |
Ortega, Daniel Sanguinetti, Pablo |
author |
Ortega, Daniel |
author_facet |
Ortega, Daniel Sanguinetti, Pablo |
author_role |
author |
author2 |
Sanguinetti, Pablo |
author2_role |
author |
dc.subject.none.fl_str_mv |
Ciencias Económicas economía Venezuela impuesto |
topic |
Ciencias Económicas economía Venezuela impuesto |
dc.description.none.fl_txt_mv |
Why do people pay taxes? One obvious answer is that there are enforcement mechanism (fines and penalties) established by the State. This deterrence approach to tax compliance has been formally analyzed in the seminal paper by Allingham and Sandmo (1972). In this model tax payers decide whether and how much to evade taxes in the same way they would approach any risky decision or gamble, that is, by maximizing expected utility (Slemrod (2007)). Under this framework tax evasion is negatively associated with the probability of detection and the severity of punishment. <i>(Párrafo extraído del texto a modo de resumen)</i> Departamento de Economía |
description |
Why do people pay taxes? One obvious answer is that there are enforcement mechanism (fines and penalties) established by the State. This deterrence approach to tax compliance has been formally analyzed in the seminal paper by Allingham and Sandmo (1972). In this model tax payers decide whether and how much to evade taxes in the same way they would approach any risky decision or gamble, that is, by maximizing expected utility (Slemrod (2007)). Under this framework tax evasion is negatively associated with the probability of detection and the severity of punishment. <i>(Párrafo extraído del texto a modo de resumen)</i> |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-07 |
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info:eu-repo/semantics/conferenceObject info:eu-repo/semantics/publishedVersion Objeto de conferencia http://purl.org/coar/resource_type/c_5794 info:ar-repo/semantics/documentoDeConferencia |
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info:eu-repo/semantics/openAccess http://creativecommons.org/licenses/by/3.0/ Creative Commons Attribution 3.0 Unported (CC BY 3.0) |
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