Cross-cultural differences in response to different tax rates: experimental evidence with samples from Argentina and Spain

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The aim of this study was to analyze the role of different socioeconomic backgrounds in tax compliance behavior at different tax rates. Additionally, we examine the effect of the source of income (whether if it is earned or endowed) on tax behavior. In the first study, students from Argentina and Sp...

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Autores principales: Reyna, Cecilia, Tanos Robein, Lucas, Saavedra, Bianca, Mola, Débora
Formato: dataSet
Lenguaje:Inglés
Publicado: 2021
Materias:
Impuestos
Transcultural
Presión fiscal
https://purl.org/becyt/ford/5.7
Acceso en línea:http://hdl.handle.net/11086/19135
Aporte de:
Repositorio Digital Universitario (UNC) de Universidad Nacional de Córdoba
id I10-R14111086-19135
record_format dspace
institution Universidad Nacional de Córdoba
institution_str I-10
repository_str R-141
collection Repositorio Digital Universitario (UNC)
language Inglés
topic Impuestos
Transcultural
Presión fiscal
https://purl.org/becyt/ford/5.7
spellingShingle Impuestos
Transcultural
Presión fiscal
https://purl.org/becyt/ford/5.7
Reyna, Cecilia
Tanos Robein, Lucas
Saavedra, Bianca
Mola, Débora
Cross-cultural differences in response to different tax rates: experimental evidence with samples from Argentina and Spain
topic_facet Impuestos
Transcultural
Presión fiscal
https://purl.org/becyt/ford/5.7
description The aim of this study was to analyze the role of different socioeconomic backgrounds in tax compliance behavior at different tax rates. Additionally, we examine the effect of the source of income (whether if it is earned or endowed) on tax behavior. In the first study, students from Argentina and Spain performed an anagram task to earn profits and then they declared their earnings at different tax rates. In the second study, students from Argentina were endowed with an income at the beginning of the experiment and then they declared their earnings at different tax rates. Significant cross-cultural differences were observed at high tax rates. Also, when income was earned, participants declared significant more than when de income was endowed. The results show the importance to consider sociocultural aspects when making public policy and the role of income source in tax behavior.
format dataSet
author Reyna, Cecilia
Tanos Robein, Lucas
Saavedra, Bianca
Mola, Débora
author_facet Reyna, Cecilia
Tanos Robein, Lucas
Saavedra, Bianca
Mola, Débora
author_sort Reyna, Cecilia
title Cross-cultural differences in response to different tax rates: experimental evidence with samples from Argentina and Spain
title_short Cross-cultural differences in response to different tax rates: experimental evidence with samples from Argentina and Spain
title_full Cross-cultural differences in response to different tax rates: experimental evidence with samples from Argentina and Spain
title_fullStr Cross-cultural differences in response to different tax rates: experimental evidence with samples from Argentina and Spain
title_full_unstemmed Cross-cultural differences in response to different tax rates: experimental evidence with samples from Argentina and Spain
title_sort cross-cultural differences in response to different tax rates: experimental evidence with samples from argentina and spain
publishDate 2021
url http://hdl.handle.net/11086/19135
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