An Economic Model of Tax Compliance with Individual Morality and Group Conformity
Scholars in public finance traditionally have analyzed taxcompliance using the Allighman-Sandmo model. I include in this modelboth moral and social payoffs for compliance. This approach can explainfour pieces of evidence that have not been explained by the traditionalmodel, namely i) high level of t...
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| Publicado no: | Economía Mexicana. Nueva Época |
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| Autor principal: | |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Centro de Investigación y Docencia Económicas, A.C.
2004
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| Assuntos: | |
| Acesso em linha: | https://www.redalyc.org/articulo.oa?id=32313103 |
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