Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela
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 h...
Guardado en:
| Autores principales: | , |
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| Formato: | Objeto de conferencia |
| Lenguaje: | Español |
| Publicado: |
2013
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| Materias: | |
| Acceso en línea: | http://sedici.unlp.edu.ar/handle/10915/35172 http://www.depeco.econo.unlp.edu.ar/financlocal/12-Ortega-Sanguinetti.pdf |
| Aporte de: |
| id |
I19-R120-10915-35172 |
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dspace |
| institution |
Universidad Nacional de La Plata |
| institution_str |
I-19 |
| repository_str |
R-120 |
| collection |
SEDICI (UNLP) |
| language |
Español |
| topic |
Ciencias Económicas economía Venezuela impuesto |
| spellingShingle |
Ciencias Económicas economía Venezuela impuesto Ortega, Daniel Sanguinetti, Pablo Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela |
| topic_facet |
Ciencias Económicas economía Venezuela impuesto |
| 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> |
| format |
Objeto de conferencia Objeto de conferencia |
| author |
Ortega, Daniel Sanguinetti, Pablo |
| author_facet |
Ortega, Daniel Sanguinetti, Pablo |
| author_sort |
Ortega, Daniel |
| title |
Deterrence and reciprocity effects on tax compliance: experimental evidence from Venezuela |
| 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 |
| publishDate |
2013 |
| url |
http://sedici.unlp.edu.ar/handle/10915/35172 http://www.depeco.econo.unlp.edu.ar/financlocal/12-Ortega-Sanguinetti.pdf |
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AT ortegadaniel deterrenceandreciprocityeffectsontaxcomplianceexperimentalevidencefromvenezuela AT sanguinettipablo deterrenceandreciprocityeffectsontaxcomplianceexperimentalevidencefromvenezuela |
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Repositorios |
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1764820470919593987 |