Cumplimiento fiscal y bienes públicos: ¿Son realmente compatibles?
[Tax Compliance & Public Goods: Do they really get along?]
AbstractThis work provides experimental evidence of the determinants of tax compliance in Mexico, and compares them to the results of an experiment administered in the United States reported by Alm, Jackson and McKee (1992). The results for both countries are contrasted to the predictions of the Alligham-Sandmo model, whose basic assumption is that the probability of being detected cheating taxes is exogenous and independent of the level and type of income reported. Specifically, in both experiments, increasing the probability of audit always increases compliance; higher penalty rates are ineffective to increase compliance; there is a negative relationship between tax rates and compliance; but there was free riding in the public goods sessions in Mexico, even when the government is efficient providing them.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 50447.
Date of creation: 2006
Date of revision:
Publication status: Published in El Trimestre Económico 292(4).73(2006): pp. 863-880
tax compliance; experiments; public goods;
Other versions of this item:
- Sour, Laura, 2006. "Cumplimiento fiscal y bienes públicos. ¿Son realmente compatibles?," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(292), pages 863-880, octubre-d.
- C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
- C92 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Group Behavior
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- H41 - Public Economics - - Publicly Provided Goods - - - Public Goods
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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